EIM32565CT - Other expenses: entertainment expenses: table of contents
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EIM32565Entertainment expenses
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EIM32566Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: steps to follow
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EIM32570Arrangement of guidance
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EIM32575Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: concerns to which Section 356 applies
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EIM32580Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: meaning of
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EIM32585Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: exception where employer's expenses disallowed
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EIM32586Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: particular types of payment
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EIM32590Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employer not liable to UK tax
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EIM32595Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employer not resident in the United Kingdom
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EIM32600Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employers' profits exempt from tax under the terms of a double taxation agreement
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EIM32605Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: Local Authority and Health Service employers
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EIM32610Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of charities
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EIM32612Other expenses: entertainment expenses: disallowance under Section 356 ITEPA 2003: employees of tonnage tax companies
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EIM32615general: maintenance of records
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EIM32620Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: entertaining colleagues within the same organisation
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EIM21729Corporate hospitality: entertaining in a hospitality box or equivalent facility
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EIM32625Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: entertaining at the employee's home
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EIM32630Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: benefits of directors and employees used for business entertaining
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EIM32635Circumstances where neither the employer nor the employee can obtain a deduction for entertaining expenditure
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EIM32640Other expenses: entertainment expenses: application of Section 336 to entertaining expenses: extent of examination of claims
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EIM32645Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: dispensations
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EIM32650AOther expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart