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Post Info TOPIC: Tax? business sells training/courses/workshops which includes catering
Shamus


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Tax? business sells training/courses/workshops which includes catering
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Hi Brigitte,

Sure that I've touvhed on this before in site chats with Bill (Wella) but not sure which thread it was in.

Anyway, my take on this is not quite in agreement with your.

The catering, at least the tea and coffee part is incidental to the course so is an expense of it.

Just let me see if I can find the right page from the HMRC website for you.

time passes.....

Ok, the one to look at would seem to be BIM45030 which seems to back up my view of matters.

http://www.hmrc.gov.uk/manuals/bimmanual/bim45030.htm

To me that indicates that the Tea, Coffee and biscuits would be fine.

Also, it seems to indicate that the Lunch would be fine as the client has paid for it as part of the course.

Have a read of the link (espechially the lower part of it) and see what you think.

If you agree then it might be a good idea to print that and keep it as evidence as these things tend to disappear occassionally.

kind regards,

Shaun.

p.s. edited because I forgto to mention that you should print the BIM.



-- Edited by Shamus on Sunday 11th of November 2012 04:48:09 PM

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Shaun

Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Shamus


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Hi Bridgitte,

I think that knowing the key words just comes with practice and also knowing other things around the subject matter.

My google search for that one was HMRC hospitality training

Quite often you get taken to Accountingweb and you can find yourself reading some very interesting arguements which very occassionally turn out to be what you were looking for or further links to find what you are looking for.

As for finding old threads. It gets bad as the thread title is seldom anything to do with where the thread ends up so unless you know what you are looking for before you search it's like trying to find a needle in a haystack.

Glad that my reply proved useful but keep checking on this thread as I suspect there will be others chipping in with different takes on this.

kindest regards,

Shaun.

p.s. just edited for spelling



-- Edited by Shamus on Sunday 11th of November 2012 06:10:58 PM

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Shaun

Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
Just Fascinating


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Hi

Having spent ages trying to find the answer on HMRC and previous posts, I'm hoping you'll be able to direct me quicker.

 

If your business also sells training/courses/workshops which includes catering (lunhes, coffee, etc...) at these events

is the catering element treated as entertainment and therefore not tax allowable?

Could it be that it is treated differently depending on your company structure? 

 

Many thanks

Brigitte



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Just Fascinating


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Hi Shaun thanks so much.

How do you do it so quickly?

I'm obviously using the wrong keywords in my HMRC searches as I kept coming up with everything but this link.

I've even just tried putting in ITTOIA05/S46 for further reading it just comes up Sorry ... there are no results for ITTOIA05/S46 Check spelling, etc...

Do you have some tips on how to search HMRC & get the results you're after & whether further reading is required?

Whilst talking on searches I recall in another thread a while back you giving a tip on how best to search this site and for the life of me I can't remember where I stored it 'safely'!!! Would you mind advising me again?  It would be great to be able to narrow down the search results.  I'm sure you're right about previously touching this scenario with Bill, but after reading about 20 threads and not getting there... hence this post.

 

Anyhow back to original post.  I did think it would be odd for this scenario not to be able to treat it as an allowable expense which is what I've gleaned from the link and happy that it is so.  I've copied the page for future reference, thanks for the tip.

Many thanks

Brigitte




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