– see also Business entertainment

Apportionment

Commentary – VAT Reporter ¶34-936

Booths for dancers

Commentary – VAT Reporter ¶34-936

Disallowed deduction

Commentary – Essential Tax Companion ¶5820

Expenses

– see also Business entertainment

Generally

Commentary – Essential Tax Companion ¶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

Right to be admitted v interest in or right over land or licence to occupy land

Commentary – VAT Reporter ¶34-936

Right to occupy box, seat, etc., standard-rating

Commentary – VAT Reporter ¶34-936

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 – Essential Tax Companion ¶67900