Some links concerned with Tax and self-assessment
Inland Revenue's advice pages for self-assessment, as negotiated with the AUT:
http://www.hmrc.gov.uk/manuals/eimanual/EIM70705.htm
and
http://www.hmrc.gov.uk/manuals/eimanual/EIM70706.htm
to
http://www.hmrc.gov.uk/manuals/eimanual/EIM70717.htm
which cover travel expenses, attending conferences, home study, and the key
research expenditure page.
Rules on books are mixed and will need careful articulation of use
http://www.hmrc.gov.uk/manuals/eimanual/EIM70725.htm
http://www.hmrc.gov.uk/manuals/eimanual/EIM32435.htm
http://www.hmrc.gov.uk/manuals/eimanual/EIM31650.htm
Capital costs and allowances for Academics
http://www.hmrc.gov.uk/manuals/eimanual/EIM70790.htm
Theatre tickets: Equity, whilst they do not have any standard rate or agreement
with the IR about expenses, they do have a list of working expenses that their
members can claim, which includes theatre tickets.
Max Beckmann, Equity's very helpful tax advisor, emphasises that the IR insists
that items should be "wholly or exclusively for business purposes",
but most offices are prepared to acknowledge a reasonable proportion if the
motivation of the purchase was for business use. She intervenes on Equity members
behalf regularly in negotiating with tax officers and suggests that often dialogue
is possible, because the IR should adopt a "fair and consistent approach"
and if other offices/inspectors are allowing expenses there may well be leeway.
Equity also advocates on behalf of members when they are aware of routine disallowals,
and they successfully challenged a developing practice on travel and subsistence
last year. Via the UCU or Equity, if you are a member, there may well be routes
to find an advocate to assist on your behalf with a recalcitrant office.