I have a client who operates through a limited company which is based in her home and treats mainly children and some adults, referred to her by charities, councils and some private organisations for mentoring and counselling. The children need to be seen in a safe and public place, so she meets them in coffee shops, McDonald type restaurants et cetera for drinks and sometimes a light lunch, which she says relaxes them helps them to open up to her. In the course of the meetings she will buy the drinks and sometimes a snack for them. She is concerned that these purchases would be deemed ‘entertaining’ and therefore disallowed for tax. I don’t see this as ‘entertaining’ as these purchases enable her to carry out her work effectively. Other opinions, if different to mine, would be appreciated and if not different, where would you allocate the expense?