Yes what
@Sazoflora said. If she works for the company she can claim alot of expenses which reduces her tax bill. So say for example she does a video for content she can expense everything to the company. Coffees travel, computer equipment, possibly even a handbag.....
so her can company pays what she decides is business use and then she takes a salary and dividends. The company has its own tax return as it is separate legal entity from her.
I said the handbag in jest
Hypothetically though if she bought a bag for content and never used it again it is technically wholly and exclusively used for business, you would have a business case, the issue is as soon as you use it personally/privately you lose your case. So it is not realistically a business expense.
The bags some influencers use in giveaways may well be claimed as a business expense.