It would appear to me that most of the information posted on this thread is either out of date, based on rumour or plain wrong. My own experience of running a business suggests that two different tax inspectors will give totally different answers to the same question, so any information you receive second- or third-hand is inevitably flawed and may land you in trouble.
If you are seriously considering setting up any kind of tax-avoidance scheme, take legal advice first. If you are using a third party to do this for you, get an affadavit in writing that what is being done in your name is fully within the law, including references to the tax legislation that allows it. If you're still not happy, send a copy of that affadavit to your tax inspector for his or her comment.
My suspicion is that any such tax-avoidance scheme is not legal for the purposes for which you appear to require it (funding initial training). After a good deal of discussion with the tax people, we at Virgin have had to accept that expenses incurred on our own initial company training (accommodation, travel, etc) are not tax-deductable, though expenses incurred once we are qualified are free of tax (though even this is disputed between two particular tax inspectors!). The full details would make a very long and boring story here, but this precis will suffice to illustrate that your schemes may be unlikely to succeed.
This is a minefield, and your advice must be rock solid - and will therefore be expensive. Do not base any decisions on what you read in an internet forum.
Scroggs