| EIM32565 | Entertainment expenses:
introduction |
| EIM32566 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: steps to follow |
| EIM32570 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: arrangement of
guidance |
| 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: employers' profits
exempt from tax under the terms of a double taxation agreement |
| EIM32605 | Entertainment expenses:
disallowance under Section 356 ITEPA 2003: Local Authority and
Health Service employers |
| 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 |
| EIM32615 | Application of Section
336 to entertainment expenses: general: maintenance of records |
| EIM32620 | Application of Section
336 to entertainment expenses: entertaining colleagues within the
same organisation |
| EIM21729 | Application of Section
336 to entertainment expenses: particular benefits: hospitality
boxes at sporting events |
| EIM32625 | Application of Section
336 to entertainment expenses: entertaining at the employee's
home |
| EIM32630 | Application of Section
336 to entertainment expenses: benefits of directors and employees
used for business entertaining |
| EIM32635 | Application of Section
336 to entertainment expenses: circumstances where neither the
employer nor the employee can obtain a deduction for entertainment
expenditure |
| EIM32640 | Application of Section
336 to entertainment expenses: extent of examination of
deduction |
| EIM32645 | Application of Section
336 to entertainment expenses: dispensations |
| EIM32650a | Application of Section
336 to entertainment expenses: flow chart |
