Business expenditure actually made or irrevocably committed for the enterprise — equipment, inventory, leasehold work, licensing, initial payroll — is assessed on its own facts. Fees paid to prepare an immigration application belong to a different category from business costs. Ask counsel to classify each line item rather than assuming a whole invoice qualifies or is excluded.
Itemize the deal, then classify it
Build a schedule of every payment with the date, payee, purpose and source account, and attach the supporting document to each line. Escrowed or conditional payments require review of the actual contract terms, because a right of return can affect whether the money is at risk. No fee total or outcome can be promised here; confirm current government charges at the moment each step is taken.
Ask the seller whether the deposit is refundable and on what conditions, because a refundable deposit is not committed capital until the condition falls away. For an existing business bought as a going concern, the reference is the purchase price; for a start-up, it is what it genuinely costs to open and run that kind of operation. Maintain separate totals for government charges, professional services, family reserves and investment capital.
Substantiality is judged proportionally against the total cost of the enterprise.