With Christmas on the way, one of the questions we always get asked is surrounding gifts and their deductibility.
In general, you can claim anything that you incurred in relation to earning an income, that will increase your earnings and or future earnings.
If you are able to prove that the gift expenditure fits into this categorgy then you maybe able to claim a tax deduction for it.
in general, the purpose of giving your cliental a gift of graditude is to help increase your exposure to them as well as increase your word of mouth through their appreciation, as this is the case you should be able to claim a tax deduction for that amount.
If you are considering this as an option, I would say go for it. You are not only keeping yourself front of mind with your clients, but you are also claiming a tax deduction and reducing your tax bill!