This article examines the law and practice relating to annual parties and functions, and entertainment provided by third parties.
Annual parties and functions
Where a Christmas party or alternative annual function of a similar nature, such as an annual dinner dance, is open to the staff generally, no charge to tax arises under any enactment on the relevant benefit arising to each employee, provided the expenditure does not exceed £150 per head. Where the cost of the entertainment is more than £150 per head, tax is payable on the full amount assessable under the relevant
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