Business meals – duality test

Hi,

Apart from studying ACCA in my spare time, I’m also a freelance musician. A lot of my colleagues claim tax relief on their meals when they are out working for the day. I know this is not allowable, due the duality text (only allowable in conjunction with an overnight stay).

When I pointed this out, they said if they pretend the meal expense is part of a business meeting, then it is ok. I think they are probably wrong here. Is there anyone here who could help clarify this for me? Thanks.