Our client (who is quite adamant that this should be tax deductible) has paid a sky diving company for 8 tandem skydives. Not all of these are for employees. He believes he should get VAT and a CT deduction for it, I have said it is not a business expenses (they are couriers) or staff entertainment, it's not a donation as he hasn't made a payment to the charity, so he can have neither deduction - he is very unhappy about this but I can't see any way that it would qualify as there's not even any advertising!!
Does anyone know of any similar cases that I can show him to prove that what I'm saying is correct?