Today seems to be one of those where tax matters are dominating my thinking. I'd read John Newth's excellent analysis of the £150 P11D 'staff entertainment allowance.'
In John's analysis, he says care is needed because of the manner of computation in arriving at the £150 actually paid. He says:
"The cost per person is found by dividing the cost of the function,transport, accommodation and VAT by the number of employees, directorsand guests attending."
Then it suddenly struck me - how the heck do you benefit from something you don't attend or where you're 'paying' for someone who didn't attend? It's not logical and it's extremely unfair. I cannot believe that government is that stupid or naive. But then...