问题：Blake runs a food wholesale business which employs 10 people. He makes up accounts to 31 July each year. The entertainment account for the year ended 31 July 2012 is as follows:
Gifts to customers - £400;
Entertaining staff at Christmas party - £300;
Entertaining local customers at trade shows - £140.
The gifts were fountain pens, purchased wholesale at £40.00 each (retail value £52.00); all had an advertisement for Blake's business on the side.
The amount allowed in the computation of taxable trading income is:
A. £400
B. £540
C. £700
D. £300
答案：The correct amount is £700.
Staff entertaining is allowable.
Gifts to customers not costing more than £50 per donee per year are allowed, if they carry a conspicuous advertisement for the business and are not food, drink, tobacco or vouchers exchangeable for goods.
These gifts are allowable as they cost less than £50.
Entertaining customers is not allowable.
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