https://www.howardworth.co.uk/dont-forget-claim-tax-relief-annual-christmas-party-8327/ I heard on a podcast you could claim relief or whatever you wanna call it, i dont know if this is common knowledge. Anyway im delighted to find out ! every year i pay for dinner and gift for staff in at my other business and from now on il have a beer and treat myself to a prezzie of some sort