SOUTHAMPTON accountants HJS are reminding employers it can pay to get into the Christmas spirit because of new tax laws on parties.

The taxman has said employers can provide an annual party up to the value of £150 per guest, without employees suffering any additional income tax.

The sum is not just limited to staff but all guests, and the business can not only claim the cost of the party as a business expense, but also recover the VAT.

A spokesman said: "We take great delight at HJS to inform our clients that the Inland Revenue could support the cost of an office Christmas party, which is, for most, a highly anticipated and enjoyable event."

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