There are complex rules for food expenses, and it is always worth remembering this when you are paying for a meal, or buying food. Not only are the VAT rules relatively complex, the distinction between what is entertainment, (and what is client entertainment and what is staff entertainment) and what is subsistence adds further complexity. As a very basic rule, VAT can be claimed on subsistence purchases for directors and employees. VAT cannot be claimed on client entertainment expenditure (the term ‘client’ meaning either existing or prospective),  VAT can be claimed on staff entertainment (eg the annual Christmas party). Remember that this answer is in relation to VAT, there are separate rules for Corporation Tax – don’t assume they are the same. If you have a specific question relating to food expenditure, please do get in touch for us to explain in more detail.