02 March 2006
We have recently received conflicting advice regarding the tax and VAT aspects of public houses, in particular home consumption and employee consumption. Could readers clarify the following points?
First, is the sole proprietor taxed on drinks taken for own use (for income tax and VAT), but not on food?
Secondly, is it correct that employees taking food and drink at a 'reasonable' level are not taxed on this and neither is the sole proprietor with no VAT liability also? (Presumably, if this increases substantially, the employees would suffer some form of tax?)
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
