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Some people just seem to have access to more money than you'd think.
If they stretch the rules or just plain break them. You are right though, I bet some folks will put a £700 dropper post as a legitimate business expense. For plumbing.
Which doesn't soothe the rage of those who feel like they play by the rules but feel 'nice' things are getting further away from them. I think that's what drives a lot of the vitriol.
Willing to bet those T5s are mostly 'company expenses' so are pretty much -40%