Final training

I may be worrying unduly but I am concerned about several thousand pounds worth of training expenses incurred by my client who is a self-employed consultant. She has been in business for about ten years carrying out marketing and PR work for a variety of corporate clients big and small.

My doubt is because this large expense has been incurred in her final period of trading in the UK. The cost has resulted in a substantial reduction in profits as compared with previous years.

The client is ceasing her business in the UK and is moving abroad as a result of her husband’s relocation. Her intention is to carry on her business activities abroad so there will be a continuing benefit from the training costs albeit not in the UK.

Can readers advise as to whether these costs...