I recently checked out the price of some cricket hospitality tickets for the England v Pakistan Test match series and was impressed when the website asked if I wanted to be quoted for VAT exclusive or inclusive prices.

In other words, the club was keen to quote for the total cost of the event which, of course, depends on whether I can claim the VAT charged as input tax. The answer is ‘no’ – life is so unfair – but when might it be claimable? Or partly claimable? It is a good time to review the rules as the long summer nights are upon us, so here is a Q&A summary.

What is business entertainment?