– see also Business entertainment

Disallowed deduction

Commentary – Quick Overview ¶5820

Expenses

– see also Business entertainment

Generally

Commentary – Quick Overview ¶9177

Place of supply of services

Admission

Legislation/Regulatory – Dir. 2006/112 art. 53

Generally

Legislation/Regulatory – Dir. 2006/112 art. 54(1) ; VATA94 Sch. 4A, para. 4

Staff parties and functions

Commentary – Tax Reporter ¶433-750
HMRC Guidance – EIM21690
Case Law – (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.

Value added tax, input tax deduction

Commentary – Quick Overview ¶67900