Not wishing to get into a HMRC face off but you are simply scare mongering now. Its ridiculous. You are absolutely correct when you say its not wise to try and defraud HMRC and that they have very wide ranging powers. That said there is no attempt to de-fraud anyone.
In the example I gave there is absolutely nothing dodge about that situation.
Here for example is the british helicopter team website:-
British Helicopter Team | WHC Events
Which suggests HAL, Kannad aviation, enable and dogcam are sponsors.
Are you saying that if one of the team wanted to gain a CPL that wouldn't be viewed as a positive investment in ones own skill and a potential and credible source of future revenues??
HMRC could investigate that until kingdom comes. If invoices would be there, the log book would confirm the flights absolutely and you have a clear plan to fund a CPL and if the company has no funds then the director has committed to funding the supporting things until the company becomes profitable.
Its not black magic.