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»Ê¹ÚÌåÓýapp sales director of a company that makes substantial sales to Japan is required to attend a sales conference in Tokyo. Attendance at the conference is part of his duties. His wife accompanies him to attend the social functions that are part of the conference programme.

»Ê¹ÚÌåÓýapp trip takes 5 days and the costs incurred are £3,600 for two business class return air fares, £800 for 4 nights accommodation and £600 for meals. »Ê¹ÚÌåÓýapp hotel room is no different from the hotel room that he would have taken if he had been travelling by himself.

While the director’s expenses are deductible, his wife’s are not. You should not permit a deduction for the extra costs incurred because the director was accompanied by his wife, see EIM31980. On the face of it, this will be £1,800 for the air fare and £300 for food. »Ê¹ÚÌåÓýapp hotel room involved no extra cost.