I am not claiming this is a similar thing but this thread has reminded me of the indignation that I felt when an inspection by HMRC decided that my passport renewal cost was not a valid business expense.
Full context is that I had filled my passport after 6 years entirely due to business travel. Hence I was obliged to get a new one. I also used the express service since I couldn't spare my old one for the suggested three week turnaround time, again due to business trips. I had claimed the expense of the passport and expedited processing.
HMRC told me that a passport was not 'wholly and necessarily'' a business expense and an adult was expected to have one these days. I pointed out that I had paid for the old one (and not claimed that) and were it not for my work I would still be using it. No joy.
I still feel sore about it!
(And for the record they found little else wrong so it wasn't a case of wanting to throw the book at me).