Same scenario(ish).
Supposing one is the son of a FI who operates his own Ltd company as flying school. The son is employed as a dogsbody cleaning aircraft etc in exchange for sponorship through to CPL. It is hoped that he will later take over the role of Instructor. Supposing he achieved his CPL and then saught an IR, could he claim tax back on the IR on the same principle?
Just to add, unfortunately I am not the 'Son' and I pay for my own aircraft hire. The above is just an example scenario to see how it might work....