I have a client who attends twodiferent Networking groups each month
For one group there is no fee as such they simply purchase a drink
My undertstanding here would be that the car parking she pays to attend would be taxdeductabl along with the mileage to get there but not the drinks she buys
The other group is alittle more complex - for this group they have to pay a meeting fee of a fixed amount £4.00 and they receive a drink and pastry. This fee has to be paid whether she has a drink or not so would this be tax deductable???
In the invite that gets sent out for this meeting the charge is described as " It costs just £4.00p including a coffee/tea and a freshly baked pastry"
My thinking re the second group - can she just go for tea/coffee if she pays £4? No. Can she go, have no tea/coffee if she pays £4? Yes
Seems to me then that the £4 is actually the fee for networking, so I would say yes - but only on the basis she can get an actual receipt. Because the invite could be ignored so she cannot use that. Most of the organisers of such events these days seem to be savvy enough to provide some kind of receipt when people turn up so I should think there wouldnt be a problem with that.
Although if big brother Mod Shaun is reading - he might correct me.
__________________
Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
Thanks Joanne much appreciated - you thought what i did she has to pay the £4 whether she has coffee or not - thanks for the advise for getting a receipt as i have just kept copies of the invites for each meeting
Have a lovely Christmas and best wishes for the new year
