S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009

Cost of food or drink, taken in whole or in part for sustenance, is not allowable

The cost of food or drink consumed for the human requirement of sustenance is not allowable. It does not matter that work occasions a greater appetite or causes greater expense. The expenditure is at best dual purpose. There is no mechanism to allow an apportionment to give a ‘business’ proportion or the ‘extra cost’ imposed by the business. The whole cost is disallowed.

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