A client of mine is a small (three person) advertising agency.
They have an office in the town centre above a small coffee shop. (Not a high street name though)
During the day the three directors who own the company use office tea and coffe bought from waitrose but occasionally, three/four times a week, send down for a Latte/Cappuccino instead, and when they have clients visiting, they order in the nice coffees and they would also occasionally buy in sandwiches for such meetings.
My question is, should this (discounted as the owner gives them 25% off) cost be a benefit for the individuals. My thought is not as the fact the company buys slightly more expensive refreshments occasionally (at £1.50/cup as opposed to the 10p it costs from a jar) is of no bearing to my mind.
I have reviewed HMRC guidance at EIM21863 and EIM21671 and feel there is no charge arising but would (for peace of mind) appreciate a second opinion.