I noticed this article in the CUK email newsletter https://www.contractoruk.com/limited...150_or_75.html
It essentially is just a link to an old article https://www.contractoruk.com/limited...mas_party.html
It indicates in the examples that if a spouse is invited then their amount will come out of the directors £150 allowance.
This seems incorrect as everywhere else i've read that its £150 per person. So £300 for a sole director + spouse (guest)
There is even a link in the second article which links to https://www.contractoruk.com/news/0041134113.html
Anyone know which is right? Maybe an admin can get one fixed.
It essentially is just a link to an old article https://www.contractoruk.com/limited...mas_party.html
It indicates in the examples that if a spouse is invited then their amount will come out of the directors £150 allowance.
In all of the examples given above, had John, Josh or Jeremy’s spouses also been directors of the same limited company then they too could claim the personal exemption. All three couples could in effect invite guests to make full use of their £150 per head exemption under the rules and not pay any tax or NIC.
There is even a link in the second article which links to https://www.contractoruk.com/news/0041134113.html
Alternatively, if you want to invite employees' partners, this remains tax free providing the total cost for the events does not exceed £150 per capita – where per capita is calculated on the basis of the number of total attendees either – i.e employees and their guests. Although only one guest per employee is permitted under these rules, that still means a potential tax-exempt benefit of up to £300 per employee.
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