Part 36-0-4 Business Entertainment Expenses – Section 840 Taxes Consolidation Act 1997 Section 840 Taxes Consolidation Act 1997 Reviewed: February 2016 1. Introduction Section 840 of the Taxes Consolidation Act 1997 (TCA) ensures that business entertainment expenses are not allowed as a deduction for income tax or corporation tax purposes. It relates to expenses incurred in providing business […]

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