Tax liability and business entertainment – NEW CPD module

This month's CCH Daily CPD module looks at the tax treatment of business entertainment, the relevant principles and the exceptions, with detailed advice on the types of expenses which can be claimed under relevant tax law

With certain exceptions, expenditure on business entertainment or gifts is not allowable as a deduction against profits, even if it is a genuine expense of the business. This includes expenditure by individuals, partnerships and companies carrying on a profession, vocation, trade or property business, investment companies and employees and directors.

The course lecturer is Tony Jenkins CTA, a freelance tax lecturer with his own practice and has over 30 years’ experience in training and advising clients in all types of businesses.

This CPD module takes 17 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.

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