HMRC aren’t known for their generosity. They’d take you to court over a penny and probably win. If you’re going to make one enemy, don’t make it HMRC. However, in a rare act of generosity, HMRC provide tax-breaks for Christmas parties and other social functions, assuming that they meet certain criteria. It is the intention of this piece of writing to cover qualifying events and what rules apply. You’d be ludicrous not to treat your staff to a party this ...

Read More