Where the related expenditure is incurred for the purpose of the business, and recovered, an output tax charge will be due. This is because such events are unlikely to have a strict business purpose or are necessary for the business to make its supplies. However, if the employee is working away from their normal place of business and incurs subsistence expenses the input tax on their meal can be dealt with using the guidance in Notice 700 Section 12 (link is external). Input tax cannot be claimed if the business trip is made solely for the purpose of business entertainment. Input tax can be claimed on the employee’s meal if the business entertainment is only secondary to the business carried out.

The list is not exhaustive. However, it is intended to identify the main ways in which businesses provide entertainment.VAT treatment of disposal of goods bought and used wholly or partly for business entertainment purposes It is evident that the governing principle which determined the baseline measure of the Great Pyramid of Giza was the decision of its (unknown) builders in choosing a distance length equal to 1 / 14400 of the elliptical arc separation between the center of the Great Pyramid and the equator of planet Earth. This indicates that the ancient builders had to have had knowledge of the exact shape and size of the Earth, something that mainstream scholars believe impossible at that time. Have I not commanded you? Be strong and courageous. Do not be afraid; do not be discouraged, for the Lord your God will be with you wherever you go.” The European Court of Justice judgment in the joined cases of Danfoss and AstraZeneca (see {#} VIT64300) prompted our review. We felt that the extension of the restriction to overseas customers was inconsistent with EU law. In November 2010 we invited claims for previously unrecovered input tax incurred on the cost of entertaining overseas business customers. See Revenue & Customs Brief 44/10 for more on this. Furthermore according to Sir William Matthew Flinders Petrie an English Egyptologist and a pioneer of systematic methodology in archaeology and preservation of artefacts the above association is accurate since the margin of error one would be dealing with in determining the base length of the structure would be about 1 / 4000 of the actual distance itself:

The term “entertainment” is described as the provision of hospitality of any kind. This definition comes from the case of Shaklee International and Another (see VIT64300). The casing stones of the Great Pyramid of Giza might be the answer to many questions about this majestic monument. According to researchers, to understand the harmonic link between the Great Pyramid of Giza and our planet we have to look at the casing stones of the Great Pyramid. The ancient builders of the Great Pyramid wanted to represent the structure in such harmony that they sought out and created a correlation between the structure to both the Earth form and earth frequencies; and the orbital frequency of the planet in terms of the number of days in the tropical year. Under the World Geodetic System 84 (WGS84 Earth Model), we understand that the elliptical arc length separation between the structure itself and the equator of the planet is equal to 10885784.94485787 feet. In addition, the established measure for the base-line length of the structure has been determined to be 755.7875 feet. By dividing the two values = 10885784.94485787 / 755.7875 we obtain 14403.23496, a value nearly identical to 1/10th of 144000, which is the number of casing stones that originally formed the Great Pyramid of Giza when the structure was built.However, it still remains a mystery as to who were the exact builders of the Great Pyramid of Giza and from where they obtained the knowledge and technology to erect one of the greatest structures in the history of our planet. It remains a profound mystery the fact that the Great Pyramid of Giza was built with such precision. The fact that The Great Pyramid is the most accurately aligned structure in existence and faces true north with only 3/60th of a degree of error is something mind-boggling. It is easy to worry and focus on the things going wrong rather than the things going right. When we worry, we are draining ourselves, leaving us tired and weary. And that is exactly what the devil wants. He whispers in our ears all the negative aspects of a day, which can easily lead to anxiety and worry. Be strong and try to focus on the positive things. It’s better to focus on at least one positive thought amongst a thousand negative ones instead of focusing wholly on the negative. If normal basic food and refreshments such as sandwiches and soft drinks are provided in your office during a meeting to enable the meeting to proceed without interruption, then a private use charge will not apply.

With the above established, one may note that a perfect ratio of 1 / 14400 under the WGS84 model may be had for the pyramid, quite well within the margin of error as outlined by Petrie:The ancient Egyptians believed in powerful magic – hekau, from which we get the word hex – that had been handed down to them from the time of the gods. And magic, as that unusually open-minded Egyptologist Christian Jacq observes, “was understood as a creative force… Each magic act is, by definition, an act of creation with its roots deep in the beginning of the world. The magician remakes as it was in the beginning, he places ‘the first time’ in the present.” The position of the North Pole moves over time and the pyramid was exactly aligned at one time. Also, the Great Pyramid is located at the center of the land mass of the earth. The east/west parallel that crosses the most land and the north/south meridian that crosses the most land intersect in two places on the earth, one in the ocean and the other at the Great Pyramid. All of these are indicators of a structure built in harmony with our planet and the incredible traits do not end there. In 1988 UK law was amended. The restriction was widened to cover all business entertainment, including that provided to overseas customers. This change aligned VAT law with changes introduced in relation to direct tax. The restriction was withdrawn in November 2010 following a review of the UK’s input tax restriction on business entertainment.

self employed people (subsistence expenses only) treated by the business in the same way for subsistence purposes as an employee; Many businesses offer their customers or potential customers, general entertainment and hospitality. Examples include: The onward supply may be treated as being exempt. Please see Italian Republic at VIT64300 and refer to Group 14, Schedule 9, VAT Act 1994.

21. Nintendo DS

Furthermore, the weight of the pyramid is estimated at 5,955,000 tons. Multiplied by 10 A business might make a taxable charge for providing entertainment at significantly below cost. Where there is a taxable charge HMRC will look at each case on its own facts. See Ernst & Young at VIT64300. Any sufficiently advanced technology,” Arthur C. Clarke is famously on record as suggesting, “is indistinguishable from magic.” It’s an intriguing thought, especially when we apply it to a great civilization of high antiquity such as ancient Egypt which achieved extraordinary “technological” feats that in many cases we do not know how to replicate today. When we look at the Great Pyramid of Giza, for example, weighing six million tons, occupying a ground area of more than 13 acres, standing 480 feet high, aligned to within just three-sixtieths of a single degree of true north and positioned on latitude 30 (one third of the way between the equator and the north pole), it’s natural to wonder whether something rather mysterious – some force, energy or skill that we don’t understand – could have been at work in its construction. VAT incurred on the entertainment of overseas customers may be recoverable when incurred for the purpose of the business if it is reasonable in scale and character. However, there will be an output tax charge if there is a “private benefit” to the individual enjoying the entertainment which will cancel out any recoverable input tax. See the business test at VIT10200. There are many questions surrounding the Great Pyramid of Giza. Why was the Pyramid built to the size that it was built? What was the original purpose of this majestic structure, and why was it built in the first place? Are the ancient Egyptians the original builders of the Grat Pyramid? Or is it possible that somehow, an ancient civilization predating the Ancient Egyptian built this ancient wonder? These questions still remain a mystery for mainstream scholars.