Are the costs of purchasing tax books tax deductible when running a business?

Arthur Weller replies: 
See HMRC’s Business Income manual at www.gov.uk/hmrcinternal-manuals/business-income-manual/bim46450. It states: 'There is, however, a longstanding practice of allowing normal recurring legal, accountancy, etc., expenses incurred in preparing accounts, or agreeing the tax liability'. However, it also states: 'the costs of completion of a tax return or the computation of Capital Gains Tax liability are not allowable in computing trading profits'. It is possible that the distinction lies in the following; working out the tax liability and completing the part of the tax return that relates to trading profits is allowable, but the part of the tax return that does not relate to trading is not allowable.