Correct treatment - Staff beers/croissants

ExcelAnt Registered Posts: 80 ? ? ?

Wondering if anyone can help with this as it's been a while since i studied VAT rulings and can't seem to find anything on HMRC.

The company I work for buys us all a beer from a shop every week. this is consumed in the office (beer o'clock) which is a brilliant thankyou at the end of the week.

My question however, is the VAT reclaimable? I vaguely remember reading if this is a viable business expense (staff morale?) then it's allowable. Similarly is VAT reclaimable on client entertainment alcoholic drinks?

A step further are either of these costs allowable for corporation tax purposes?

I've pickled my head reading up on VAT but still can't find a reasonable answer.

many thanks in advance


  • ExcelAnt
    ExcelAnt Registered Posts: 80 ? ? ?
    Thanks Carl. Now to hound people for vat receipts :)
  • deanshepherd
    deanshepherd Registered Posts: 1,809
    VAT is not claimable on entertaining clients unless they are Johnny Foreigners - strange but true!
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