Annual Function | |||
Personal Tax | VAT | P&L | |
Staff | No if per head < £150 | Claimable (if not directors only) | Staff Welfare |
Staff spouses/partners (non employees) | No if per head < £150 | No (entertainment) | Entertainment |
Non staff (clients etc) | n/a | No (entertainment) | Entertainment |
Not Annual Function | |||
Personal Tax | VAT | P&L | |
Staff | Yes | Claimable (if not directors only) | Staff Welfare |
Staff spouses/partners (non employees) | Yes (on employee) | No (entertainment) | Entertainment |
Non staff (clients etc) | n/a | No (entertainment) | Entertainment |
Replies (2)
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The £150 limit is not just
The £150 limit is not just for 1 pary. If there are 2 or more parties and the total benefit is under £150 per head, for employees, then the total amount is allowable. See more details at Revenue Manuals: EIM21690 and subsequent page