Readers' forum : Living costs

My client is a barrister who is UK resident and working here. He is taking a sabbatical from his job in this country and is going to work in New York for about six months. I understand that he will receive a small contribution towards his living and travelling costs. However the actual expenditure will far outweigh what he expects to receive.

The experience from the work that he will be carrying out in the US will enhance his skills set and as a result it is anticipated that this will ultimately benefit his business back in the UK.

Naturally the client has asked us whether there is any scope for claiming as a business expense the costs that he will incur during his six-month stay in New York. I have the Healy case (TC4425) in mind – I realise that the taxpayer lost that case...