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The cost of the function includes VAT and the cost of transport and/or overnight accommodation if these are provided to enable employees to attend. Divide the total cost of each function by the total number of people (including non-employees) who attend in order to arrive at the cost per head.
Wonder if the bold statement would still apply
'CUK forum personality of 2011 - Winner - Yes really!!!!
In 20 years of doing this and across what, 30000 clients I've never once had this questioned by the Revenue. You can claim £150 per head, but there has to be a reason for it. You and the wife out once a year to celebrate isn't going to raise an eyebrow. You, your wife and 52 mates probably would (which would then counter the swingers party argument I guess).
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