Company services are Events Management. Not VAT registered.
1. Director visits various restaurants to assess suitability for clients.
2. On some visits is accompanied by other volunteers for the same purpose.
Have read the following which isn't quite on the subject, but there is some comfort here:
To be disallowed it would need to be clearly identified as Entertaining, as distinct from Subsistence, Marketing, Research and 'working lunches'.
Is the expense allowed for Corporation Tax?