I have a quick question. I have a new client who runs a call centre. Each friday he buys everyone on the back shift diner. This can be pizzas, or other takeaway.
Firstly, do you think this is a legitimate business expense? Second, does it count as a BIK for the employees?
In the case of your client although not everyone in their employment will get the free meals, everyone in employment can be on the Friday shift so get the free meal therefore it's open to all so the exemption applies.
Your client will need to ensure that the meal is open to all including people such as reception staff who could also be on the premises at the time.
Its also worth getting a dispensation put in place in a belt and braces type fashion to ensure the employers good will building excercise doesn't cause problems later with an overzealous inspector.
kind regards,
Shaun.
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Shaun
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