Quinky totally take your point about the way HMRC treat things and it could be used as a good benchmark, however the salary cap submissions and CT submissions don’t need to reconcile.
On the trips to the ME as you’ve pointed out by having a couple of notional training sessions (soft skills) thrown in its very easy to have a jolly classed as tax deductible.
Out of interest how are image rights treated under the salary cap?
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