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Coffee

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. 

Thankyou

 

Comments
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I agree. It doesn't matter...

Steve Kesby |
Steve Kesby's picture

i agree with the inestimable Mr Kesby

carnmores |
carnmores's picture

Mr Kesby is good isn't he? I

Towards excellence |

hmmm

Ding Dong |
Ding Dong's picture

informative and succint not sure about his tie !

carnmores |
carnmores's picture

What's wrong with my tie?

Steve Kesby |
Steve Kesby's picture

So...

Old Greying Accountant |
Old Greying Accountant's picture

@ OGA

Ding Dong |
Ding Dong's picture

Well take a look at HMRC's guidance...

Steve Kesby |
Steve Kesby's picture

Not straight forward is it.

lisler |

@ lisler

Steve Kesby |
Steve Kesby's picture

Presumably ...

Old Greying Accountant |
Old Greying Accountant's picture

I'd argue that that was the case...

Steve Kesby |
Steve Kesby's picture

Fascinating , im off to Majestic !

carnmores |
carnmores's picture