問題：Blake runs a food wholesale business which employs 10 people. He makes up accounts to 31 July each year. The entertainment account for the year ended 31 July 2012 is as follows:
　　Gifts to customers - £400;
　　Entertaining staff at Christmas party - £300;
　　Entertaining local customers at trade shows - £140.
　　The gifts were fountain pens, purchased wholesale at £40.00 each (retail value £52.00); all had an advertisement for Blake's business on the side.
　　The amount allowed in the computation of taxable trading income is:
　　A. £400
　　B. £540
　　C. £700
　　D. £300
　　答案：The correct amount is £700.
　　Staff entertaining is allowable.
　　Gifts to customers not costing more than £50 per donee per year are allowed, if they carry a conspicuous advertisement for the business and are not food, drink, tobacco or vouchers exchangeable for goods.
　　These gifts are allowable as they cost less than £50.
　　Entertaining customers is not allowable.