Readers’ forum: VAT on best salesperson prize?

One of my clients trades as an estate agent and makes a monthly award to the sales negotiator who has achieved the most sales. The prize is a luxury spa weekend for two including accommodation and meals at the venue and a range of spa treatments. The venue invoices my client and my client claims input tax but then accounts for output tax on the same VAT return as the treat is enjoyed privately by the employee.

I understand that the output tax payment might not be correct due to a recent CJEU case which confirmed that awards like this will qualify as an expense incurred for the purpose of the business. Does it make a difference that the award includes a guest/partner that is not an employee? And why is a CJEU decision relevant when the UK has left the EU? Finally can my client treat the...