Memo: to all Tax Inspectors
From: Chief Inspector of Taxes
Subject: Corporate AwayDays as benefits in kind
It is becoming evident that the descriptions of corporate Awaydays are hiding activities which Inspectors should examine closely as possible benefits in kind. For example:
* Introductory sessions with people like John
Cleese should be regarded as stand-up comedy
rather than serious corporate analysis;
* Personal therapy sessions are being disguised as
what appear to be called SWOT analyses; and
* Party games are being given pretentious titles
like Team-building Exercises, Role-playing and
Thinking-outside-the-box, or in some cases even
While sandwiches are a legitimate deductable expense, blinis, caviar or mangos should be treated as benefits in kind.
Second glasses of wine have been classed as benefits in kind; (water bottles should be examined as possible hiding places for Vodka or Gin.)
Descriptions of home work or ‘thinking time’ are so unquantifiable as to be totally unallowable.
In future, Inspectors will receive bonuses for disallowing one-third of all such claims.
Chief Inspector of Taxes