Wayne is a sole trader.
When calculating his trading profits for the year ended 31 March 2021 Wayne has deducted the following expenses:
(1) Gifts of food hampers for 10 customers costing £450 in total
(2) Christmas party for 3 staff members costing £630 in total
(3) Legal fees of £150 in respect of the acquisition of a 20 year lease of a property
(4) Employee parking fine whilst on business of £30
What amount must be added back when calculating Wayne’s tax adjusted trading profits for the year ended 31 March 2021?