TaxZone Newthwire 75 - Business Entertainment

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TaxZone Newthwire

Issue 75 - 25 April 2005 - Business Entertainment

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http://www.accountingweb.co.uk/premium_content/newthwire

Editor's note

Before 1965 there were no specific rules or items of legislation that disallowed business entertainment expenses for tax purposes. As long as the expenditure was incurred wholly and exclusively for business purposes within what was section 74(1)(a), Taxes Act 1988, then the cost was tax-deductible from profits....

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