Every year I think that the Budget can’t get any more farcical and then the next year rolls around and the government ups its game. This year was particularly pantomime-y - presumably because it is so late and we are in the festive period.
As we are rapidly approaching the festive period, businesses getting into the spirit of things often ask what they can and can’t claim for tax purposes.
Here is a quick reminder of how to treat your festive finances:

