HMRC guidance
HMRC make a special mention of not allowing claims for proprietors where it brings into place a recognised qualification such as a masters.
Please see last paragraph of link: https://www.gov.uk/hmrc-internal-man...anual/bim35660
HMRC make a special mention of not allowing claims for proprietors where it brings into place a recognised qualification such as a masters.
Please see last paragraph of link: https://www.gov.uk/hmrc-internal-man...anual/bim35660
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