1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2018

5.3Entertainment Expenses TCA97 s840 No deduction is granted in respect of any expenses in providing business entertainment. “Business entertainment” means (non-staff) entertainment of any kind i...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013