"You are allowed to claim for a single beer or glass of wine with your evening meal"

[vwdan]

Source: Contractors' Questions: Do I claim what dinner cost me or a fixed sum? :: Contractor UK

That's not right, is it? I've heard of companies stipulating similar but I've never seen anything from HMRC on the matter. I'm sure there's a reasonable test somewhere that buying 20 pints would exceed, but I find it very hard to believe that you could be picked up for expensing a meal and a couple of pints.

[TheCyclingProgrammer]

If you're operating through your own Ltd co and you aren't using scale rates, then there is no explicit limit on what you can claim - if the subsistence is related to your business travel, then you can claim it.

There is a provision for denying relief if HMIT considers something "unusually lavish" but in practice this is only likely to be an issue if you are taking the piss. Relief would not be denied, for instance, if you chose to travel by business/first class instead of economy.

http://www.hmrc.gov.uk/manuals/eimanual/EIM31835.htm

If you're using scale rates or with an umbrella then things are different.

[SueEllen]

The position is complicated as some of us operate through limited, others use umbrellas and a minority are self-employed/use LLPs.

So the expert can only give general guidance which isn't applicable to everyone.

Anyway a glass of wine nowadays can be a third of a bottle.

[mudskipper]

Just have one glass, but keep refilling it