EIM15021G - Employer-financed retirement benefits schemes: excluded benefits: annual parties and similar functions

Employer-Financed Retirement Benefit Schemes (Excluded) Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

The provision of an annual party or similar annual function is an excluded benefit if there would have been no income tax charge by virtue of s.264 ITEPA if been provided in the course of the former employee’s employment (see EIM21690).