EIM31992 - Travel expenses: general: overseas conferences, seminars and study tours: example
The 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.
The trip takes 5 days and the costs incurred are 拢3,600 for two business class return air fares, 拢800 for 4 nights accommodation and 拢600 for meals. The hotel room is no different from the hotel room that he would have taken if he had been travelling by himself.
While the director鈥檚 expenses are deductible, his wife鈥檚 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 拢1,800 for the air fare and 拢300 for food. The hotel room involved no extra cost.