Readers' forum: Anyone for tennis?

At short notice my client rented a small building and space in his local park. He hired a large screen TV and served strawberries and cream tea and cakes and soft drinks to those wanting to watch Wimbledon tennis. He was already running his own business so the day-to-day activities were run by his girlfriend.

Several questions arise. First this was seen simply as a short-term idea. If it made money and he does the same thing next year will that be an ongoing business or can I treat each as separate?

I am also wondering about the expenses. He bought some plastic tables and chairs but their secondhand value will now be fairly negligible after a few weeks’ hard use. Can I write them off when I prepare this year’s accounts?

Also what about the wages paid to the girlfriend who is...