Until April 2009, any expenditure incurred by a trader on meals and accommodation for himself (or herself) would strictly have been disallowed in almost all cases by the ‘wholly and exclusively’ principle discussed at ¶208-000ff. The HMRC commentary on this was clear (BIM 37660):

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.