The short answer is: "no" – at least where it would be classed as business entertaining. Tax relief may be available in respect to expenditure on subsistence or staff entertaining (subject to satisfying certain criteria), but tax relief on business entertaining is not available. HMRC class business entertainment as being the provision of free or subsidised hospitality or entertainment offered to a customer or potential customer. Therefore, the purchase of a 'Frappuccino' for a customer would be classed as hospitality and therefore, would not attract tax relief.
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