I would also suggest the AAT Apprenticeship scheme. I Tutor for a local provider a few hours a week and it seems to be a popular choice for both local practice and industry in the area.
The per head amount is the total bill divided by total guests, not just the employees so £450 / 7 = £64.29 per head, well under the £150 per head allowed. However, only the VAT applicable to employees can be claimed back so you need to multiply VAT by 3/7.
I have just had to look into our own Xmas party, although the employees were not all family members, there were 30 employees and 21 guests so per head cost was /51 but VAT claimed back at a rate of 30/51.
My answers
I would also suggest the AAT Apprenticeship scheme. I Tutor for a local provider a few hours a week and it seems to be a popular choice for both local practice and industry in the area.
Per head amount
The per head amount is the total bill divided by total guests, not just the employees so £450 / 7 = £64.29 per head, well under the £150 per head allowed. However, only the VAT applicable to employees can be claimed back so you need to multiply VAT by 3/7.
I have just had to look into our own Xmas party, although the employees were not all family members, there were 30 employees and 21 guests so per head cost was /51 but VAT claimed back at a rate of 30/51.