I have a builder client wishing to give Xmas gifts to their subcontractrors.
What are the tax treatments of such gifts for both my client and the subbies? I am aware of the rules for gifts to employees and customers, but subcontractors do not fall into either catergory. My client hasnt yet decided what form the gifts will take if that makes a difference.
The HMRC "helpline" has re-directed me to several different departments, none of which could give me any clarity or point me towards any tax documentation covering the subject.
Any one had the same thing or able to point me towards a definite answer?