My client has a company car that will not be used for private purposes. Mileage log retained, keys locked away, memos issued to staff to prevent private use etc. etc. However he has asked if he can drive it to the golf course to play golf and entertain clients or potential clients, without the car triggering a BIK. I said yes because although business entertaining is not deductible, it is still business expenditure. Do readers agree or believe HMRC would use that to argue BIK?