Client lunch meetings - Business expense?


New Member
A couple of times in the last year I've arranged to meet clients over lunch, and have picked up the bill.

I'm happy to do this but what I'd like to know is, can I include the cost as a business expense for tax purposes? I'm not talking anything elaborate here (more's the pity!), just £40-50. I'm a sole trader and not registered for VAT.

Does anyone know?


I am a sole trader too and likewise I am not VAT registered yet, and I have often wondered whether this is ok to do as well. I have been claiming it as a cash expense or more to the point an an overhead expense. Because it's always come off of the business card, but I am getting a bunch of questions ready to ask a solicitor / accountant so I don't waste time trying to think of questions to ask.

Maybe someone here will know though, I would be interested to as I from time to time will pick up the coffee's of the full cost of a lunch meal so I hope it's not wrong to claim it back.
I think that (as a limited company) our entertainment comes out after tax, so there's no benefit of claiming really.