Dinner for winners

With reference to the article Win or lose HMRC have advised me as follows:

'For our view of the tax treatment of food and drink where the self-employed are concerned the guidance is at BIM37920; and for employees the guidance is at EIM32507. The cost of food and drink is considered by reference to the same criteria as any other expenses incurred by an employee or the self-employed as the case may be.

'For most employees or the self-employed the cost of food and drink would fail the "wholly and exclusively" conditions under the general expenses rules at ITEPA 2003 s 336 or ITTOIA 2005 s 34. There is as you say a clear parallel with the clothing case of Mallalieu v Drummond.

'Exceptionally there are cases where the personal benefit can be ignored because it is...