Hi,
Per S54 Corporation Tax Act 2009, for companies, the statute says that expenditure cannot be deducted in computing trading profits unless it is incurred wholly and exclusively for the purposes of the trade, profession or vocation. This is covered within the following guidance manual -
BIM37000 - Wholly and exclusively
Assuming you are referring to ‘Continuing Professional Development’, training is covered within -
BIM47080 - Specific deductions - staffing costs: staff training & development
In particular, we would draw your attention to this extract from the guidance – ‘Where on the other hand an employee or director of a company, on whom the expenditure is incurred, has a significant proprietary stake in the business or is a relative of those who do, there is obviously a much greater chance that expenditure may have been incurred not, or not wholly, for business purposes but to provide the employee with some personal benefit. If that is the case then the expenditure is not deductible - the business purpose has to be the exclusive purpose.’
Thank you.