'HM Revenue & Customs (HMRC) are currently reviewing the input tax treatment of business entertainment provided to overseas clients in the light of a recent European Court of Justice (ECJ) judgment in the joined case of Danfoss and AstraZeneca Case C-371/07.
'The case concerned a Danish law provision which excluded certain types of expenditure from the right to deduct VAT and whether it was still effective since although it had been introduced before the Sixth Directive came into force it had not been applied in...
