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Boxing clever

17 October 2007
Issue: 4138 / Categories: Forum & Feedback

One of my clients trades as a limited company, employing 20 staff. The company has recently hired a box for the season at a premier division football club and has asked me about the various tax issues surrounding the costs of the box. The box has capacity for eight people and will be used by a combination of staff and customers. There will be at least two staff members present for each game, but my client has asked me whether there is a tax-efficient way of allocating the places in the box between staff and customers.

One of my clients trades as a limited company employing 20 staff. The company has recently hired a box for the season at a premier division football club and has asked me about the various tax issues surrounding the costs of the box. The box has capacity for eight people and will be used by a combination of staff and customers. There will be at least two staff members present for each game but my client has asked me whether there is a tax-efficient way of allocating the places in the box between staff and customers.
I am interested in the corporation tax VAT and pay as you earn (benefit in kind) issues surrounding the box. If the box is wholly occupied by the company's staff for a game would this avoid a PAYE charge as a 'staff team building' event?
As well as the cost...

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