UK Entertainment of overseas customers

[annabengzon]

HMRC notice 700/65 does make exception for overseas customers where "expenditure is necessary and for strict business purposes". Do businesses in practice account for input VAT on overseas clients entertainment or prefer not to claim VAT back in this case to stay safe? I would like to hear from accountants using this relief. What can be used as an evidence that the "expenditure is necessary and for strict business purposes".