1 rich Libsyn https://www.libsyn.com 90 600 Employment Tax Specialist Tessa Brown is getting in the festive spirit this week, and what’s more festive than tax!&amp;nbsp;&amp;nbsp; &amp;nbsp; Many businesses will be looking at handing out gifts and throwing parties for their teams over December, so Tessa outlines all the important HMRC info they need to consider. She explains the definition of Trivial Benefits and Annual Functions Exemption as well as the implications of employees receiving gifts from third parties. &amp;nbsp; She&amp;nbsp;also&amp;nbsp;discusses the impact of PAYE settlement agreements and a few VAT and Corporation Tax considerations. &amp;nbsp; Okay, so not really very festive - we know! But these factors are important to consider to avoid any complications further down the line, particularly for new business owners. You can find Tessa's details on the Our People section of our website here please reach out if you’d like to speak to our specialists, or you can go straight to our Tax page here. &amp;nbsp; GET IN TOUCH! If you have any questions on today’s episode, and would like us to get in touch, email us at marketing@larking-gowen.co.uk.&amp;nbsp; We would also love it if you could rate us 5 STARS on Apple Podcasts or Spotify, this really helps people find us! For further information on today’s topic, and how we can help support you and your business, visit us at www.larking-gowen.co.uk &amp;nbsp; You can find more episodes from this series on our website larking-gowen.co.uk/LGI © Larking Gowen LLP This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice. &amp;nbsp; Larking Gowen Insights https://www.larking-gowen.co.uk/LGI <iframe title="Libsyn Player" style="border: none" src="//html5-player.libsyn.com/embed/episode/id/25268043/height/90/theme/custom/thumbnail/yes/direction/forward/render-playlist/no/custom-color/88AA3C/" height="90" width="600" scrolling="no" allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen></iframe> https://assets.libsyn.com/secure/content/142156974