Taxation: Corporate Hospitality

Treasury written question – answered on 2 November 2009.

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Photo of Jo Swinson Jo Swinson Shadow Minister (Foreign and Commonwealth Affairs), Liberal Democrat Spokesperson (Foreign Affairs)

To ask the Chancellor of the Exchequer if he will publish guidance for businesses in respect of their tax liability for corporate entertainment in lap dancing clubs.

Photo of Stephen Timms Stephen Timms Parliamentary Under-Secretary (Department for Business, Innovation and Skills) (Digital Britain) (also HM Treasury), Financial Secretary (HM Treasury) (also in the Department for Business, Innovation and Skills)

holding answer 29 October 2009

HM Revenue and Customs have published guidance on business entertainment on their Business Income Manual at BIM45000 (specific deductions: entertainment), available at:

No tax relief is available for client entertaining. The expenses incurred in entertaining clients at lap dancing clubs would not constitute an allowable deduction in computing a company's profits chargeable to corporation tax.

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