The recovery of VAT on business entertainment is normally blocked by the legislation, but there are some circumstances when it is permitted. Business entertainment is the entertainment of people who are not employees of the business, for example customers or business contacts.
You can recover the VAT if the entertainment is not provided free of charge. For example, if you are hosting clients at a sporting event,you can recover all the VAT on yours costs if you charge them a token fee for attendance. Make sure that this is compulsory rather than optional though or recovery will be blocked.