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No such thing as a free lunch?

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    #11
    Originally posted by oraclesmith
    Er... no.... If you read this passage carefully you will see that condition A, B and C ONLY apply if the meal is being provided on the employers own premises. eg.

    "or .... (b) they are provided on the employer's business premises and conditions A to C are met. "

    If you are self-employed then your business premises are your registered office or your home office or rented office, if different. It most certainly is not your client's premises. If you claim this benefit, you will almost certainly be caught inside IR35, in my opinion, which could cost you more than a couple of sandwiches. If you worked at home, you could probably provide yourself with a working lunch tax free, but it would be pushing it.
    Good point. Quite right, I missed that and completely agree with you.
    Must stick to the day job...

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