Our CPD Tracker allows you to bank structured CPD time. Go to the CPD Tracker to check your points to date and export the data from your personal records. When you have completed a CPD module make sure you click the CPD Tracker button to add the module to your CPD Tracker
This module focuses the tax regime for business entertainment, clarifying the tax liability and looking at the tax treatment of business entertainment, the relevant principles and the exceptions, with detailed advice on the types of expenses which can be claimed under relevant tax law.
With certain exceptions, expenditure on business entertainment or gifts is not allowable as a deduction against profits, even if it is a genuine expense of the business. This includes expenditure by individuals, partnerships and companies carrying on a profession, vocation, trade or property business, investment companies and employees and directors.
The course lecturer is Tony Jenkins CTA, a freelance tax lecturer with his own practice and has over 30 years’ experience in training and advising clients in all types of businesses.
This CPD module takes 17 minutes to complete and is followed by a short quiz to ensure thorough learning. Any CPD learning is also automatically added to Your CPD Tracker.
If you're already a subscriber, you can log in to access this CPD module.
To subscribe to eCPD go to the Subscriptions page