Gift to supplier

Rachel

A client has given a gift to a supplier of alcohol for £45 for going above and beyond. I have tried to search for the tax treatment but have got all muddled as the gift is to the supplier not the customer. I think it is disallowable but not certain. Anyone?

Many Thanks

Rachel

Monsoon

Almost certainly disallowable. I think!!

Bluewednesday

Definitely disallowable, alcohol is not an allowable gift regardless of the cost or to whether it is going to a customer or supplier

Rachel

Thanks, I have got confused as I have stumbled across something refering to small gifts under £50 are allowable for VAT but no reference to tax.

Rachel

Thank you that is great.