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HMRC internal manual

VAT Input Tax

HM Revenue & Customs
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Specific issues: appeals about business and staff entertainment

Section 84(4)(c) of the Value Added Tax Act 1994 affects any appeal against a decision made by HMRC on business entertainment or staff entertainment. This includes appeals against assessments.

A tribunal can only consider whether the decision under appeal was reasonable given the facts of the case. A tribunal cannot substitute its decision for that of HMRC.