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For those of you who are considering making a career of sailing -- either as a guide conducting sailing tours or teaching sailing courses -- book yourself a fantastic holiday in the Caribbean and take your course there. Why? As long as you take (and pass) your certification course, then launch your business within the same tax year, your entire trip (including course fees) can be tax-deductible. In essence, that's like taking a holiday for free. (Be sure to keep all receipts of your journey, of course, and be sure to consult your accountant about any expenses that may not be deductible.)