ss1050

Hi, Thank you for your response. It is not clear to me from what I can see within BIM45000 what the answer to my question's are. I can see that in BIM45074 gifts to employees are deductible but there is no detail as to what amount. Additionally, these are gifts to employees, not partners. Moreover, under BIM45003 it states that Christmas parties for employees are deductible but there are no figures per employee given. Additionally, this is for entertainment of employees, not partners. Please can you help clarify the figures for the above and if they apply to partners. Thank you.

Are the following LLP expenses tax deductible: 1. Purchasing Amazon gift cards of £50 for Partners as gifts? If yes, can you purchase multiple £50 gift cards of £50 in seperate transactions to distribute to partners through the year? 2. Events costs up to £150 +VAT per partner per year?