Entertainment is not allowable for VAT purposes. However, some entertaining maybe claimed for tax purposes. In general, as a rule it is not allowed, however, according to HMRC guidelines if it is secondary to a meeting of more than one client it is, so be careful when claiming. Also do not over claim for reasonable entertaining expenses as there is even more chance they will be disallowed.
The latest news from PMC Partnership incorporating Pomfreys Accountants – May 2022.