Christmas parties and gifts
Class 1 exclusion
Commentary –
Tax Reporter ¶1006-730
Employers providing
Commentary –
Tax Reporter ¶433-750
HMRC Guidance –
EIM21690
Case Law –
(1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.
Exemption from tax
Generally
Commentary –
Quick Overview ¶9080
;
Quick Overview ¶9150