Goods for own use-Cost or Market Value?

I have a client who owns a licensed restaurant and was wishing to clarify whether drink and food taken for own use should be disallowed at cost or market value. Therefore affects the VAT element disallowed too.

Thanks for any help given

david

Comments
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Cost in your quoted situation

Exector |

Market value of what ?

Anonymous |

Yes but

kevin9 |

Goods for own use

nilesh_m |