Dinner with business partner during delegation

Situation: Directors/employees of a company are during a business travel. During this business travel they are allowed to buy a meal with their corporate card and company would claim this meal as allowable expense. Directors/employees sometimes meet for such a meal during business travel with company's business partners to discuss a mutual business. Directors/employees would pay for both themselves and business partners in such case. The company would like to claim allowable expense for such a meal for directors/employees in terms of subsistence as they are on a business trip. The company would treat a payment for business partners meal as a non tax deductible expense. A restaurant would provide only 1 invoice for all. Question: If there was 1 employee and 1 business partner: a) would it be sufficient to split the invoice in half, and half of it treat as allowable expense and half of it as non tax deductible expense for simplification? b) or simplification used in a) is impossible and the company should always count the price of food consumed by an employee and a part of food consumed by a business partner separately?

Hi
Having just the one receipt is not an issue.  All you would need to do is keep a record breaking down the invoice between the parties involved.  In this way you can demostrate the allowable and dis-alloable expenses.  Expenses and benefits: meals for employees and directors