The Christmas party is cancelled?! 16th November 2020 With many Christmas parties being cancelled due to the Coronavirus pandemic you may be wondering how you can say ‘Merry Christmas’ to your staff this year. Did you know there are no tax implications on gifts classed as a ‘trivial benefit’ where all of the following conditions are met: it cost £50 or less (inclusive of VAT); it is not cash or a cash voucher; it is not provided as a reward based upon work or performance; and it is not included within the employee’s contract terms Gifts from an employer to an employee that meet the above conditions are tax deductible too, so it is a gift to your employee and a gift to you! P.S. – is it too early to be thinking about Christmas?!