Recharged expenses (again)!

We have discussed this issue before in the context of Consultant A entertaining Customer B's customers and recharges the cost to Customer B. I believe that it is the case that Consultant A may claim a deduction for the entertaining as they are providing an inclusive service to their customer.

I have a consultant that provides a whole load of 'services' to their client all of which are recharged in full. This includes taking the staff team out for an Indian meal and lots of alcohol on a regular basis. I think this happens as the end manager does not have sign off to do this so does it via my client.

For my client, however, this must be entertaining as (a) he doesn't have staff and (b) these are not the customer's customer but rather their staff. My client, however, will suffer tax on the recharge but by my logic cannot gain a deduction ... hence is 20% out of pocket.

Am I missing something here?