Significant deductions can be made in relation to business travel and entertainment. Employees or self-employed individuals who travel on business, or who entertain business associates and other figures in the regular course of their operations, can file expenses claims alongside their regular tax returns. These expenses can then be deducted from the total tax payable.
The rules and regulations surrounding these claims are complex and strict. This guide is designed to provide an aid in navigating these provisions, and for securing advantages for clients.
What Can be Deducted?
Deductions are divided into travel deductions and entertainment deductions. Detailed breakdowns for each category can be found below.
Travel on Business - the following are deductible costs relating to business travel;
- Any costs incurred by the action of travel itself, between the candidate’s home and the business destination. This could include air travel, rail or road travel. However, the cost must be demonstrable; if the individual is using frequent flyer miles or has had their ticket purchased for them, there is nothing to deduct from the payable tax…
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