This notice explains the treatment of VAT you are charged on business entertainment.
This notice cancels and replaces Notice 700/65 (November 2011). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
29 February 2012
HM Revenue & Customs
VAT Notices: numerical order
VAT Notices: alphabetical order
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.