Entertaining, Subsistence or Tosh!!

System

Can anyone offer advice please?

I am becoming increasingly more concerned as time goes by. I am receiving more and more expenses relating to subsistence from my company directors’and salespeople. The concerning factor is that the expenses are containing more and more alcohol, and I’m not totally convinced that in the eyes of the revenue that this is allowable.

I have three situations:

Situation 1

The company I work for employs travelling salespeople that are based 100 miles + from our HQ and they are required to attend monthly meetings. The company meets all of the accommodation costs to bring them down and accommodate them, but what concerns me is that the cost of the evening meal (the company is calling this subsistence) is split 50:50 with food & alcohol.

Situation 2

The directors’ returned from a legitimate USA business trip. They then pass me a handful of receipts from their credit card. There were at least three receipts solely for alcohol to the tune of about $150 per receipts. I stated that this shouldn’t really qualify as subsistence, their reply was ok it was entertaining.

Situation 3

The travelling salespersons are having to travel to Germany every 3 months on a company training course. Obviously the company is picking up the tab for their accommodation. For a two day trip there are again alcohol receipts (as subsistence) for approximately £35 per person.

In all three circumstances I believe that there is an unacceptable amount of alcohol being purchased under the heading of subsistence and entertaining.

Am I being unreasonable – what is the revenue’s likely viewpoint on this area?

Can anyone advise?

Regards