Am a company of me. Very hard to hide 'entertainment' costs. Put it this way, if I entertained a prospective client to a lavish meal, I can't get that back unless I land the client. HMRC seem to be vicious with me. I made a mistake of sexually hitting on a VAT inspector about 15 years ago. I was rebuffed very gently, but I think he still holds a grudge. Anyway, what is an alcoholic?