Christmas gifts

I am confused about the VAT rules in relation to Christmas gifts and wonder if readers can cast some light on this subject.

I have given an expensive crate of wine (12 bottles) to my best client and this cost me £300 plus VAT.

I gave it to him so that he could then (hopefully) give a bottle to each of his ten staff. The total gift is more than the £50 VAT limit but if each member of staff gets one bottle that works out as a gift of only £30 i.e. it is then below the limit. I have three specific questions as follows.

First regarding the gift limit do I look at the whole crate for the supplier or the individual bottles that I assume will be given to his employees?

Second is there any block for VAT purposes on claiming...