I'm getting in a muddle over this one. So small company has taken on a couple of new staff so wants to create a nicer office environment. They are planning on doing things like ordering in lunches for employees once a week (they can't all go out for a meal together as the phones need to be manned at all times), buying food treats for everyone to share, having a communal fruit bowl for everyone, coffee machine, that kind of thing.
I had assumed these would be allowable expenses from a Corporation Tax point-of-view but was doing some research to check whether any benefits-in-kind would arise. My conclusion was that there will be no BIK as they would be 'trivial benefits' or the lunches would fall under these rules: https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21671 as they would be provided in the office.
However, some of the links that came up suggested the lunches would not be tax deductible, e.g. this one https://www.thefriendlyaccountants.co.uk/tax-treatment-of-lunches-provid... now I am thrown.
Can anyone point me in the direction of a clear answer on this?