Tax concessions

[Richelle]

EmployersI are entitled to a tax concession of �150 per employee for a christmas party. If the company does not pay corporation tax do they still qualify.

[kags]

Yes.

[dzug]

Sorry to be thick, but if the company doesn't pay corporation tax what is the �150 deducted from?

[kags]

the concession is that the employee doesn't pay tax on the provision of the party as a benefit in kind.