Thanks, she has other income which is 100% above board etc.
No drawings/wages/salary have been paid. The expenses incurred are things like marketing costs, advertising, receipted hotels and meals when staying away from home, conference costs and training courses she has attended as well as mileage at the Civil Service (CS) rate. The accumulated tax losses are funded by an interest free directors loan from her.
Therefore there is no questioned of deemed income, the question relates to the CS rates for mileage as someone said to her that "Revenue are clamping down on mileage...."
Which I understand is about what constitutes the normal place of work and the concept of what exactly an employee is.
Take a case from her file: prospective customer calls her and says, come down and make a presentation to our board on your idea.
She drives 300 miles round trip and she has expensed that in the accounts at CS rates