Allowable expenses

[shirepro]

I posted something on P and P which wasn't inspirational, but since then I was wondering if it was permissable to claim the costs of 'mothballed' parts of the business. For example, I used to offer violence and aggression courses to the NHS (and still do on the web site). I had 2 people trained to deliver and paid their monthly gym fees to ensure they were fit and up to the job (it was very hands on and involced roling around the flow with nurses). A change in NHS poicy has meant they are now doing a similar course internally, so my trainers are doing other work in the hope the market will return and I stopped paying gym fees. However, I was wondering if I should have stopped as I don't see as any different to helding stock waiting for a customer. We have the course materials and once the NHS has delivered their in -house course they could well be back for the more advanced version we offer, and my trainers wil be fat and flabby by then. The trainers don't see gym membership to run the course as a benefit in kind as it is a requirement of the job to stay fit or they cop for loads of injuries and there is a bit of a credibility gap.

The more general question is whether you actually need to sell a product to justify the costs of maintaining it? If not there are a number of things which might be allowable business expenses I could claim based upon products we have but which are not volume sellers. I don't see it as any different to the Ferrari dealer sending staff on courses to know about their product for the 3 sales a year they actually make.

What do you think?