1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

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 (No. 2) Act 2023
  • 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