I am new to this forum. A friend of mine runs a limited company which is registered at his home. The company is VAT registered.
His permanent office is at home but he usually conducts business meetings outside his permanent office (home). In most cases, he goes out to cafes to meet suppliers and other colleagues/business associates (all home-based) where he ususally incurs costs on meals/coffee incidentally in the form of working breakfast/working lunches. The cafes are mostly far from his home/permanent office.
He would like to know if the expenses as such will be classified as 'entertainment' and if they are allowable expenses from business tax perspective, and also whether the input VAT of these expenses can be claimed?