james burton
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Allowable Hospitality / Entertainment?

Allowable Hospitality / Entertainment?


I have a client, currently a sole trader, who trains employees (in a number of Health and Safety matters for example) of a large number of unrelated companies up and down the UK.  Most of the training sessions takes place in classrooms where my client would pay for and provide light refreshments and biscuits to his pupils.  Are such expenses allowable for tax?

Also, at the end of most sessions, he'll take one or two of the bosses out for dinner, before he'd depart and drive home for the evening.  Bearing in mind that such expense would often be incurred a considerable distance away from his home (typically, at least over 60 miles away), could my client claim his proportion (only) of the dinner expenses as allowable subsistence (the rest being treated as entertainment, not allowable for tax purposes)?

Any comments would be appreciated.



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14th Jun 2012 12:59


For the first point, I assume that the attendees (or their employers) are paying for the course. The provision of some catering is a natural incidence of such events and remains allowable (see BIM45013 and BIM45014).

On the second, the taking the bosses out to dinner is (as you appreciate) entertaining, but I'd agree that subsistence expenses are permitted (by virtue of S.57A ITTOIA 2005), and I see no reason why the costs of the meal shouldn't be apportioned as you suggest.

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