Do you claim "trivial benefits"?

[Olly]

I'm still "struggling" with this one and the £90k
Pension isn't an option. My allowance is fully used for the foreseeable future by my new perm job (they add employers NI to the pot too!).
My marginal rate of tax this year is 40%
Pay the corp tax and go BADR MVL isn't allowed...

[Olly]

Like the title suggests - do you claim trivial benefits?
If I've read up on the is correctly, even as the director, sole shareholder and sole employee of your own close Ltd you can give yourself gifts up to £300 a year and another £300 worth to your household family.
This is an addition...