@megandeluca397:

megandeluca397
megandeluca397
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Region: US
Wednesday 04 May 2022 01:08:22 GMT
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dragginwagon777
Charlie :
gorgeous
2022-05-04 01:16:56
2
alaniz42072
Raven420 :
Holds your hand
2022-05-04 03:16:36
1
tobysacher0
Toby Sacher :
holding hands skipping down main st sounds nice
2022-05-04 11:57:51
1
chriszavala999
Chris Zavala :
Very cute 🥰🥰🥰🥰🥰🥰
2022-05-04 09:55:53
1
bachir.labico
Bachir labico :
I want to hold your hand
2022-05-04 04:33:30
1
billleung6
Bill_Liang :
Cute
2022-05-04 03:24:16
1
audie161270
1 :
I NEED A NEIGHBOR LIKE YOU...!!
2022-05-04 02:19:22
1
oxcombatman
OxcomBatman :
Are you a stunt double for for daredevil😳 and true blood??
2022-05-04 02:13:15
0
nero_adama
Nero Adama :
WOW 😳
2022-05-04 02:21:20
0
7ilver666
7ilver G :
🥰🥰
2022-05-04 01:15:34
0
keeganbranch45
Keegan Branch :
I'd have that black all stained up boo
2022-05-04 02:11:38
0
anthonytrent465
Anthony Trent4650 :
hello beautiful
2022-05-04 02:08:56
0
seththomsen1
Seth :
🫲
2022-05-04 09:44:40
0
jeromesoares285
Jerome Soares285 :
🥰🥰🥰
2022-05-04 01:43:37
0
mikey_mma
mikey_ten :
🤩🔥
2022-05-04 01:43:31
0
jimmydavila324
Jimmy J Davila :
sexy🥰🥰
2022-05-10 21:36:52
0
mogenshansen653
Mogens Hansen653 :
🥰🥰🥰🥰🥰
2022-06-01 06:51:39
0
maikolmarriot
Maikol Marriot :
🥰🥰🥰
2025-06-27 06:08:20
0
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Every week, we review a new set of accounts and find client lunches, golf days, hospitality events and meals sitting in the expenses column. The explanation is usually the same:
Every week, we review a new set of accounts and find client lunches, golf days, hospitality events and meals sitting in the expenses column. The explanation is usually the same: "𝘞𝘦 𝘸𝘰𝘯 𝘵𝘩𝘦 𝘤𝘰𝘯𝘵𝘳𝘢𝘤𝘵 𝘰𝘷𝘦𝘳 𝘥𝘪𝘯𝘯𝘦𝘳." "𝘛𝘩𝘦 𝘨𝘰𝘭𝘧 𝘥𝘢𝘺 𝘭𝘦𝘥 𝘵𝘰 𝘢 𝘳𝘦𝘧𝘦𝘳𝘳𝘢𝘭." "𝘞𝘪𝘵𝘩𝘰𝘶𝘵 𝘵𝘩𝘢𝘵 𝘮𝘦𝘦𝘵𝘪𝘯𝘨, 𝘵𝘩𝘦𝘳𝘦 𝘸𝘰𝘶𝘭𝘥𝘯'𝘵 𝘩𝘢𝘷𝘦 𝘣𝘦𝘦𝘯 𝘢 𝘥𝘦𝘢𝘭." From a commercial perspective, that may well be true. From HMRC's perspective, it usually doesn't matter. Client entertainment is generally not deductible for Corporation Tax purposes, regardless of whether it generated business, strengthened a relationship or helped win a contract. One distinction catches a lot of directors out: ✅ Staff entertainment is generally tax-deductible, and annual functions may qualify for the £150 per head exemption. ❌ Client entertainment is generally not deductible for Corporation Tax purposes. That doesn't mean you shouldn't record the cost. It's still a genuine business expense and should be recorded in the accounts. The difference is that it will normally need to be added back when calculating taxable profits. When we take on new clients, this is one of the most common adjustments we make. Left uncorrected, it can lead to underpaid Corporation Tax, interest and potentially penalties if HMRC reviews the return. If you're unsure which side of the line an expense falls on, it's worth checking before the return is submitted. A quick review now is far cheaper than an HMRC enquiry later. Contact us now for more information - 07500962377 / [email protected]

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