Someone always tells you their cousin claims their whole car as a business expense and "HMRC's never said a word." Maybe. Or maybe the letter's just not arrived yet. Let's go through what's actually true. Your coffee doesn't count. This surprises more people than it should. If you're working from a café and buy a flat white, that's not a business expense just because you happened to open your laptop nearby — it's food and drink you'd be having anyway, meeting or not. HMRC cal