Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Should holiday product testing be taxable?

20 May 2024
Issue: 4937 / Categories: Forum & Feedback , Business

We have recently taken on a corporate client whose trade concerns acting as an agent to provide its customers with what might be described as ‘high end’ holiday and adventure trips and experiences.

Our query concerns the costs the company incurs on researching these products: from time to time certain employees will trial these products which the company then markets on behalf of the main suppliers. In some cases all the cost will be borne by the company; and in other cases some or all may be borne by the main supplier simply to encourage our client to include them on the list of products that it markets.

From the company’s perspective we feel that whatever costs it bears should be allowable for corporation tax as these are costs the company believes it needs to incur to ensure as best it can the quality and attraction of...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

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 '' for further assistance.

back to top icon