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Posted Wed, 15 Feb 2023 10:02:14 GMT by K M
A sole director/100% shareholder (the only worker) is paid £10k per annum via the payroll and extracts other income via dividends. His home is the only premises used by the company and he either works from home (claiming use of home as office) or travels to clients as required. When working from home, he orders takeaway lunches using the company debit card. These are delivered to and consumed in his home. The director’s home is the company registered office. HMRC guidance can be found at HMRC provide examples at Are these ‘tax free’ under Section 317 ITEPA 2003, section 60 FA 2010 with no year-end reporting requirements?
Posted Thu, 16 Feb 2023 15:14:15 GMT by HMRC Admin 10
Based on the information provided I cannot see that S317 ITEPA 2003 would not apply.
The employer is providing the employee with a free or subsidised meal on the employers premises.
The legislation does not specify an exclusion against sole director (employee) employers, who's employment is based at home.
The business income manual BIM37920 advises "where food is consumed for the purpose of sustenance there will be an inevitable private purpose to the expenditure".  
It also mentions "you should therefore disallow the costs of ordinary meals that serve the function of sustaining the taxpayer. It is immaterial that the physical demands of the taxpayer’s occupation require a greater consumption of food or that the location of the work place imposes a greater cost".  food and drink
This ruling is a result of the case of Caillebotte v Quinn [1975] 50 TC 222.  
See BIM37660 :
Wholly and exclusively

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