FIRMS are being urged not to fall foul of 'Scrooge' this Christmas. Leslie Bury, partner at Blackburn chartered accountants Kidsons Impey says businesses need to look carefully at any festive events laid on for staff, in case it breaches tax rules.

"Many employers do not realise that the tax-free amount for entertaining staff of £75 per employee is to be spread throughout the tax year and is not just a one off figure for Christmas," said Leslie.

"Technically once a business has gone over the £75 threshold, the Inland Revenue can tax the individuals on any additional money spent on staff entertainment."

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