Are you thinking about Christmas yet? Presumably, the office Christmas party will be back on again this year (fingers crossed) and that means you might want to plan early. And did you know that your company can host an annual event - most commonly a Christmas party - as a tax-free benefit, providing you meet certain conditions. Your employees may invite a partner but you must not exceed an expenditure of £150 per head (including VAT). (It's worth noting though that the £150 amount is an annual limit and can cover multiple events for staff.) The event must cater mostly for staff. For example, expenses for one director and a plus one would be acceptable and would give you a budget of £300. Bear in mind though that if those attending are not mostly employees then it would be difficult to argue the event’s main purpose is to entertain staff. Want some more advice, get in touch with us and we'll answer your questions. Now, all you have to do is decide just where you're going to party...