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Taxation: Corporate Hospitality

Volume 498: debated on Monday 2 November 2009

To ask the Chancellor of the Exchequer if he will publish guidance for businesses in respect of their tax liability for corporate entertainment in lap dancing clubs. (296383)

[holding answer 29 October 2009]: HM Revenue and Customs have published guidance on business entertainment on their Business Income Manual at BIM45000 (specific deductions: entertainment), available at:

No tax relief is available for client entertaining. The expenses incurred in entertaining clients at lap dancing clubs would not constitute an allowable deduction in computing a company’s profits chargeable to corporation tax.