(a) Yes. (b) No.
(a) A qualified yes.
This fits many of the same rules as we covered on July 5th and also in our “FAQ for tax-savvy taxpayers, issue #294“. The one additional thing to think about is whether the trip to the spa has a business reason on its own as opposed to being an add on to an otherwise deductible business expense. Only a few business people can claim that going to the spa is part of their business. But those few are lucky.
And once again you guessed it to learn more you can take me to the spa and we can talk about it. 😉