The Dog and Duck

The client has two large and (to me at least) intimidating German Shepherd dogs and once the pub is shut for the night he lets it be well known that these have access to the downstairs public areas. (The owners live in the upstairs flat.) The dogs could be seen as pets but I understand that their use in circumstances such as this is not unusual and the client has asked whether he can claim any tax deductions for their food vet fees etc. as guard dogs.

Is this possible and if so does an apportionment have to be made or is the 'pet' aspect simply 'marginal'?
Query T16 987 – Fang.

Reply by Finansol:

ITTOIA 2005 s 34(1) prohibits any deduction for expenses not incurred wholly and exclusively for the purposes of the trade. Section 34(2) states that if an expense is incurred...