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Issue:
4188
/
Categories:
Comment & Analysis
, business entertaining
, CCE v Kilroy Television Company Ltd
, Business
, Employees
The tax implications of business entertaining are rarely clear. NOEL SHARLAND forges a way through the mire
KEY POINTS
- Employee entertaining is usually tax deductible for the employer.
- Different rules apply for subsistence expenses for the employed and self employed.
- Quid pro quo and the relevance of CCE v Kilroy Television Company Ltd.
- If the meal is payment for services should the value be included in the accounts?
Like everyone on a diet I can’t stop thinking about food especially when those mouth-watering adverts appear on TV: ‘This is not just ordinary …’
As Christmas approached they became more and more tantalising.
They have also made me think about the love-hate relationship that HMRC has with food particularly when supplied to employees or claimed as expenses by the self-employed.
The tax implications of the annual party or presents of food and drink for employees at Christmas were considered in the article...
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