Article by Peter Kennan, Tax Partner at Hawsons Chartered Accountants, Sheffield. This article appeared in the July 2004 issue of Tax Adviser. Peter Kennan examines the rules on the provision of entertainment.
KEY POINTS
- What is entertainment?
- Contractual obligations and reciprocity
- Staff entertaining - allowable?
- Expenses deducations for employee entertaining
Technical Department
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July 2004 by Peter Kennan
