Can anyone give a definitive answer to this question, HMRC and other sources are vague. If a member of staff takes business guests for a meal/drinks and other staff members are present should the cost be split between business entertaining and staff entertaining or entirely allocated to business entertaining.
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Not a definitive answer but you may want to read this:
https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim45034
If the reason they are there is to deliver the entertaining to the guest, rather than to be entertained themselves, it’s all business entertaining.