I appreciate it's a 'goodwill' gesture, GG13, same as those 'gifts', and I don't blame you for taking advantage of the tax laws, but I just find the fact that it got through Parliament at some time really surprising.
Adam Smith on legislation, (though I doubt that he had making staff entertaining tax deuctible in mind) :
...Smith is adamant that law and policy should never be entrusted to those who live by profit.
The proposal of any new law or regulation of commerce which comes from this order ought always to be listened to with great precaution, and ought never to be adopted till after having been long and carefully examined, not only with the most scrupulous, but with the most suspicious attention. It comes from an order of men, whose interest is never exactly the same with that of the publick, who have generally an interest to deceive and even to oppress the publick, and who accordingly have, upon many occasions, both deceived and oppressed it.”
