| EIM32565 | Entertainment expenses:
introduction |
| EIM32566 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: steps to follow |
| EIM32575 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: concerns to which
Section 356 applies |
| EIM32580 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: meaning of
"entertainment": gifts |
| EIM32585 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: exception where
employer’s expenses disallowed |
| EIM32586 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: particular types of
payment |
| EIM32590 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: employer not liable to
UK tax |
| EIM32595 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: employer not resident in
the UK |
| EIM32600 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: employer's profits
exempt from tax under the terms of a double taxation agreement |
| EIM32605 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: employees of Local
Authorities and Health Service bodies |
| EIM32610 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: employees of
charities |
| EIM32612 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: employees of tonnage tax
companies |
