This is a freeview 'At a glance' Practical Tax Guide to the tax treatment of business gifts for business owners. 

What are business gifts? Are business gifts allowable for tax? What needs to be disallowed?

For the tax treatment of gifts made to employees click here.

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Generally speaking, the VAT element of goods or services supplied for personal use cannot not be recovered (see HMRC guidance here). Please will you explain why the rules are different for trivial benefits.

Kind regards


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