A collection and book are inspired by nautical instruments, so research costs are incurred when researching how nautical instruments work, their history and cultures, the people renowned for using them - all so that they can be realistically and authentically written about and re-created visually. They are all incurred wholly, necessarily and exclusively for the business.
Which of these research costs are allowable?
Can I claim museum membership and admittance (where relevant for the book/design eg National Maritime Museum)?
Can I claim travelling expenses to the museum?
Can I claim costs of acquiring props/equipment to study and books/manuals about them?