Readers’ forum: What parts of an event are deductible expenses?

My client is a physiotherapist. She has written a book on certain techniques and treatments and is going to hold a book launch.

This will obviously involve entertainment which will not be allowed as a deductible expense but is any of the cost allowable as straightforward publicity?

If she paid a single amount to an organiser for ‘the event’ I imagine it would all be disallowed – but if she pays separately for such items as room hire and advertising the event (which will also advertise the book) what (if anything) is deductible?

She is exempt from VAT so it is only the profit calculation that concerns me.

Query 20 035 – Cedar.

In this event the expenditure is disallowable.

Promotional events arranged for the purpose of publicising products are not in themselves business entertainment but the cost of any food drink or other...