Fees charged by Accountants to a Limited Company are deductible for tax against the profits of a Limited Company.
This is true only for servics that are supplied to the company, for its business.
Where services are supplied to a person, such as a Director or Shareholder these fees are of a personal nature and are not chargeable against the persons personal tax liability.
If services supplied to a person are charged and paid for by a company a P11D charge for tax will result.
IR35 contract reviews are for a company, and are therefore tax deductible as an expense for the Limited Company.
Fees charged for work involving tax investigation services are deductible when it is the company that is being investigated.