Bottle of whisky as a Xmas gift to client rep?

[Fred Bloggs]

Yes it's not a tax-allowable expense but don't let that bother you. If the giftee has done as good a job as you say he has, he's worth the extra £4 or so.

Correct. Mrs Bloggs wanted to claim it. Thanks.

[thunderlizard]

Yes it's not a tax-allowable expense but don't let that bother you. If the giftee has done as good a job as you say he has, he's worth the extra £4 or so.

[Maslins]

I think your HMRC quote answers your own question.

I'm afraid you're right, your wife's wrong.

If you instead gave a <£50 cuddly toy with "Fred Bloggs contractor services" emblazened across it you'd have a case.

[Fred Bloggs]

Mrs Bloggs reckons we can give a bottle of nice malt whisky as a business gift to a client rep who has been very helpful and supportive over the last year and has actually fought our corner (and won) against a rate cut. She reckons we can claim it as an expense. Reading "480(2009) - Expenses and benefits - A tax guide." It says below-

Business entertaining and gifts

20.10 Entertaining includes hospitality of any kind and also expenditure on business gifts other than free samples of the trader’s own products distributed with the aim of advertising to the general public. There is, however, a limited exception for gifts which incorporate a conspicuous advertisement for the donor. This exception does not extend to gifts of food, drink, tobacco, or vouchers exchangeable for goods. Further, it is subject to the condition that the aggregate cost to the donor of the gifts does not exceed £50 a year in the case of any one recipient.

I reckon we can't claim this as an expense? What do the panel think?