Just to drag things back to frightening reality, I run a small consulting partnership. As far as I can see there is no problem in my hiring from the local club a mini spam can, flying to a business meeting and charging the full cost of the hire plus landing fees etc to myself as a business expense. The argument being, should there ever be one with the IR bods, that the alternative could have been a first class train fare which 98% of the time would heve been more expensive, but the latter would certainly by a 100% allowable expense.