BIM45071 - Specific deductions: entertainment: gifts: exceptions: free samples
S47 Income Tax (Trading and Other Income) Act 2005, S1300 Corporation Tax Act 2009
»Ê¹ÚÌåÓýapp cost of free samples given to the public for advertising those goods is deductible from trading profits. This is because the cost to a business of giving away its own goods for the purposes of advertising those goods is not business entertainment expenditure. For further information, see BIM45032.