BTC - Gifts of chocolate - allowable or disallowable??

System
System Posts: 100,534 🤖 Admin 🤖
Hi,

In our college notes it states that 'gifts to customers costing not more than £50 per donee per year if they carry a conspicuous advertisement for the business, and are not food, drink tobacco or vouchers....' are classed as allowable expenditure.

In the Osborne BTC book - chapter two - question 2.2 states gifts of:

chocolates with company logos to 100 top customers costing £4900

sailing books with company logos to 200 other customers costing £5000

Could someone please explain to me why the books are allowable but the chocolates aren't.

I thought they would both be allowable?!?!

Very confused!!!

Comments

  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:BTC - Gifts of chocolate - allowable or disallowable??

    Oh chocolate NOT food - i get it now!!!
  • System
    System Posts: 100,534 🤖 Admin 🤖
    Re:BTC - Gifts of chocolate - allowable or disallowable??

    H, The reason that the chocolates are not allowable is that they are food and gifts of food no matter how cheap or logo'd up they are, are not allowable.

    Hope this helps
    xxx
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