Client bought an employee a £140 necklace for her birthday. Under the new trivial benefits rules I can't see anything that would exempt this from a P11D charge but have I overlooked something? It seems rather unfair to give an employee a present and then tell them that they've got to pay tax on it - the answer, I suppose, would be a PSA.
An interesting discussion and thanks to those that answered the question, more or less confirming my thoughts. I detect an element of cynicism, though, so - there is no connection between the employer and her employee. She generally treats staff very well as regards pay and benefits and in this particular instance it is a 50th birthday gift with, as far as I can tell, no ulterior motives. Although 50, she hasn't been there long enough for a long service award.