Are subcontractors deemed as employees for entertainment expenses

Hi

My client (Ltd company) carries out ecological surveys all over the UK (he is based in the Highlands of Scotland). Sometimes he contracts with a subcontractor and he will pick up any travel, accomodation and food costs associated with carrying out this work.

I am looking to confirm that he can claim 100% vat on this expenditure as during this time the contractor is 'employed' by him and that these costs are fully tax deductible.

Kind Regards

Melissa

Comments
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Status?

BKD |
BKD's picture

A true subcontractor should

Democratus |
Democratus's picture

On the other hand...

George Attazder |
George Attazder's picture

Surely this isn't

ionaccountancy |

That helps, thank you

melmaclennan |