Do you consider alcohol as a dangerous drug or totally socially acceptable?

This is a tricky one. I would tend to say that the costs are not allowable because they are capital but I will explain further. Suppose someone has an ordinary driving licence and is not self employed.

They take lessons and incur other costs to obtain the HGV licence and then start up in business. These costs would not be allowable. The reason given is that they are not incurred in actually carrying on the trade but the expenditure is to put you in the position to be able to trade.

The distinction is not always clear cut and may need thinking about. Once trading, you can claim for the costs of updating your skills. This would include costs associated with the renewal of the licence.

You are asking about extending your skills so my first impression is that this is more akin to the first example than mere updating. Thus you would not be able to claim. But, it might not be as simple as that.

When you first obtained your licence would have been able to carry these dangerous goods? I ask because if the law has changed such that you now need additional licensing to do what you could have done before then this would be another form of updating and so allowable. Isn't tax fun?

Just the vat because its something you need for your job , its a personal thing.

I cant really gove you an answer,but what I can give you is a way to a solution, that is you have to find the anglde that you relate to or peaks your interest. A good paper is one that people get drawn into because it reaches them ln some way.As for me WW11 to me, I think of the holocaust and the effect it had on the survivors, their families and those who stood by and did nothing until it was too late.