Originally posted by Eirikur
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Equally, there have been instances where I've heard of HMRC disallowing expenditure where the event has not been truly annual e.g. a Christmas party that happened one year, but not the next.
Best bet (IMHO) is to keep it simple, keep it annual and make sure all the costs actually incurred for the event are included. If they total less than £150/person - that should help your case.
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