Eating out can take several different forms:

1. Taking clients out for meals
2. Buying refreshments for yourself
3. Meeting clients/contacts for coffee
4. Taking you staff out for meals/down the pub

Unfortunately slightly different tax rules apply to each.

Buying Refreshments For Yourself

The rule here is that if the food/drink is associated with travel then it is allowable. So, if you travel to London and stay the night in a hotel for the purposes of business, your evening meal is subsistence and so is a deductible expense. Read More