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When are the costs of client entertaining deductible for tax and NIC?

Client entertaining is charged as a benefit on employees unless the following applies:

1. •

   the deduction is disallowed in calculating the employer’s profits from the trade, profession or vocation (eg it can’t be deducted in the employer’s corporate tax return), or

2. •

   the deduction is disallowed in calculating the employer’s expenses of management or similar, such expenses then being deducted in the employer’s profits from trade, or

3. •

   the