Party plans

Our client always arranges for his firm’s annual Christmas party to be held in January. This year with the snow conditions he considered whether to cancel the event and then decided to proceed as weather conditions were scheduled to improve and the hotel assured him that the car park etc. had been cleared.

Emails were sent to staff first considering cancellation and then confirming that the event was going ahead.

Unfortunately weather conditions did not improve and several staff were not able to attend with the result that the firm has now exceeded the £150 per head threshold for social events.

The company wrote to HMRC explaining the position but has been told that there is no exception to the standard rule. This seems very unsporting of HMRC particularly as they were prepared to make exceptions for ‘volcanic ash’ stays in the UK.

This...