Can I claim the VAT back on entertaining expenses?
The general rule is that VAT input tax is NOT recoverable on entertaining expenses. However there are some exceptions, and these are:
 The VAT incurred on staff entertaining in order to maintain or improve staff relations IS recoverable.
If for other purposes it is NOT allowable, so the VAT incurred by employees acting as hosts is NOT recoverable.
Business trip meals come under the rules covering subsistence (and not entertaining) and ARE generally recoverable, providing that any entertainment element is secondary to the subsistence element.
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