self employed people (subsistence expenses only) treated by the business in the same way for subsistence purposes as an employee; If there is no other alternative than to hold a meeting outside the office, only similar basic provisions would be allowable. Hospitality provided following a meeting will not meet the strict business purpose test and neither will hospitality involving the provision of alcohol. Taking a customer to a restaurant is very likely to lead to a private use charge. 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. 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 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. For VAT purposes entertainment can take many forms. Here are some examples of costs which are regarded as entertainment or the provision of hospitality:A girl can never have too much chocolate, and a guy who gets a girl chocolate obviously knows the way to her heart. 🍫 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:

There is usually a private benefit when business entertainment is provided. However, in cases where the expenditure is necessary and for strict business purposes, the private use may be ignored. Hospitality provided because it would be polite, because it is expected, or because it would improve relationships is not for strict business purposes. Many businesses offer their customers or potential customers, general entertainment and hospitality. Examples include:

Where you lied about your age to get on and frequently rearranged your "top friends" lists accordingly. 14. Abercrombie models VAT treatment of disposal of goods bought and used wholly or partly for business entertainment purposes 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). 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. 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, 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.

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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.

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. 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. The list is not exhaustive. However, it is intended to identify the main ways in which businesses provide entertainment. 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.

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.