This category includes the fees you are charged from any professional services provider, such as a senior marketing strategist or a new business consultant.
Strategy or new business consultants fees.
Management consultancy firms fees.
What's not included
Accountancy fees or legal fees should be included within their respective categories.
How is it taxed?
Generally deducted from your pre-tax profit however keep in mind sometimes your adviser will help with advice relating to capital projects such as buying/selling a property or shares in another company. No tax relief can be taken on these costs and they must be capitalised.
Remember if your consultant has supported you with any share or property transactions these costs will be deemed to be capital in nature and no tax relief will arise.