Advertising and marketing

Barter arrangements

Capital allowances

Deductions disallowed

Exceptions

Generally

Deductions for

Disallowance, amount of

Employee's family or household

Employees

Costs incidental to entertainment of others

Entertaining on behalf of employer

Generally

Entertainment, meaning

Free samples

Generally

Gifts

Input tax

Accommodation for football teams

Blocked

Buffet meals provided for television programme participators

Canteen meals provided free of charge to business contacts and staff

Cases

Debentures entitling appellant to seats at Wimbledon

Dinner dance for employees

Disallowance

Entertainment of staff plus guests and partners

Exclusion of right to deduct, proportionality

Exhibition organiser

Film premiere party

Food and drink supplied to actors at Elizabethan banquets

Generally

Hospitality chalets

Hospitality suite

Hotel accommodation

Meals and hotel accommodation

Meals and refreshments included in conference programme

Meals/light refreshments supplied to lecturers

Overseas customer

Promotional events organised by motor distributor

Recovery: flowchart

Sponsorship of conference receptions

Investment companies

Local authorities

Machinery and plant used for

Non-cash vouchers

Non-trades and non-property businesses

Plant and machinery allowances

Sponsorship

Staff entertainment

Staff parties and functions

Third parties

Tonnage tax companies

Travel costs