Shareholder expenses

Hi, The company pays for the shareholder's hotels, flight tickets and food while on business trips. Can the company claim it as an allowable expense for Corporation tax purposes? The shareholder is neither an employee nor a director of the company.

Hi,
 As per Section 54(1)(a) CTA2009 No deduction is allowed for expenditure not incurred wholly and exclusively for trade purposes
More information on expenses and benefits for employers can be found here:
Expenses and benefits for employers
Thank you.