EIM32650A - Other expenses: entertainment expenses: application of Section 336 to entertainment expenses: flowchart
Sections 336 and 356 ITEPA 2003, Section 45 ITTOIA 2005 and Section 577 ICTA 1988
»Ê¹ÚÌåÓýapp following flowchart shows what deductions for entertainment expenses can be allowed. If in doubt, refer to the detailed guidance at EIM32565 onwards.
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