1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144 
5th November 2009, Page 29
5th November 2009
Page 29
Page 29, 5th November 2009
Close
The Right To Party
Are you throwing a Christmas bash for your staff? If you are, be aware that the authorities and the taxman have some stringent rules you must obey. Words: David Roberts The......
Christmas Parties Are Staff Entertaining. However, There...
tax charge for employees, and no national insurance liability for employers, if such an event is open to all employees, or all employees at a particular location and the cost......