Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 356
Disallowance of business entertainment and gifts expenses
Section 356 prevents employees from claiming a tax deduction from their earnings for expenses they incur on business entertainment or gifts connected with their employer's trade, business, profession or vocation.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.