This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Business and staff entertainment
  • What is business entertainment?
  • What is entertainment?
  • Is the person an employee?
  • Can VAT be recovered on entertaining overseas customers?
  • Corporate hospitality events
  • What happens if the item is used for business purposes and business entertainment (dual use)?
  • Any there any exceptions?
  • What is the VAT treatment of the disposal of goods used for business entertainment purposes?
  • What is employee or staff entertainment?
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