- HMRC Notice 700/65 has been updated to clarify who counts as an employee for recovering input tax on business entertainment.
- The rule on whether input tax for entertainment can be claimed is a common but increasingly complex issue.
- This complexity stems from HMRC policy, EU involvement, and case law.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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