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A covid Christmas

Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the UK employment tax implications of sending employees Christmas gifts and/or holding Christmas events to replace the traditionally held Christmas party.

The covid-19 pandemic has not only impacted the way people work; it has also affected the way people celebrate. With the festive season now upon us it is looking increasingly unlikely that traditional office Christmas parties will go ahead. For some this will be a source of joy and we can imagine Ebenezer Scrooge delightedly reaching for his jar of humbugs and wondering if he can also make his office manager work on Christmas day. However determined to celebrate Christmas in one form or another more enlightened employers spent November exploring alternative ways to celebrate the festive season in 2020. From non-cash gift vouchers to online cooking classes luxury hampers to virtual Christmas dinners the list...

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