A client wrote:

Following the usual excesses over Christmas I intend joining a Health Club for a few months.  I may also consider joining as a couple, or as a family.

Are there any loopholes/allowances that would justify this as a company purchase?

I wouldn’t want to introduce the nuisance  of having to start recording benefits-in-kind in the planning questionnaires – but if this happens to be some kind of allowed expense then I’d certainly consider it via the company.

And we replied:

Short answer – its not possible.

Long answer – you can, but the benefit in kind for NI purposes makes it more expensive than divided.  Also there would be, as you surmise, the whole admin overhead of benefit in kind.

Alas then, theres not much to commend it going through the company.