Would he have been able to continue working without the treatment?
Was the expense incurred W and E for purposes of trade - consider duality, might be difficult to prove didn't benefit personally from treatment.
2 useful threads
https://www.accountingweb.co.uk/any-answers/is-medical-treatment-tax-deductible
https://www.accountingweb.co.uk/any-answers/self-employed-medical-costs-to-claim-or-not
|