I am thinking along lines of www.bestclubsin.com
Revenue would hopefully come online advertising and money from clubs.
There seems very little info online.
Do you think if reviewing a nightclub it would be valid to take 3-4 friends, and say put through 2-3 drinks?
I'm not sure how you could give a valid review if did not buy some drinks?
And in a restaurant, would think you could take say one other person, and order a meal?
Where do you think could get more specialist advice if required?
I suggest that HMRC would view such an expense, entertaining friends, with a very jaundiced eye! However, you clearly could not give a proper review without buying the odd drink or review a restaurant without taking a meal. After all, the entertainment of employees is ab allowable expense whilst that of UK customer is not as opposed to overseas ones where the expenditure is allowable. Whether a companion would be appropriate is a moot point.
HMRC give some guidance in BIM 445031 as follows:
' There must be a direct link between the expenditure incurred and the payment received. It is not sufficient for entertaining expenditure to be a ‘normal’ cost of the trade, although see BIM45030for a discussion of the treatment of costs in relation to a service which is customary to a particular trade.'
This might provide the loophope for you expenses
As I told you, run it across your local HMRC inspector for an opinion. Your particular activity is highly specialised.