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Taxation of Gifts and Entertainment Expenses in the UK

British companies regularly incur expenses on gifts and entertainment. Charitable donations are also popular. Tax accounting for such costs has specific features. HMRC rules require correct qualification. Let us consider

Non-Business Expenses in the United Kingdom

The British tax system seems traditional. Tax is paid on profit. The key complexity lies in expenses. A company can only deduct business costs. Expenses must be wholly and exclusively

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