World Cup parties score tax own goal

Workers enjoying World Cup parties put on by their employer could be hit with
a nasty tax bill, according to Blick Rothenberg, a tax specialist firm based in

Under income tax rules, employers who invite staff to social functions have
to declare the hospitality to HM Customs & Revenue if the cost per worker
amounts to more than £150 over the course of a year.

While Christmas parties are generally exempt because it is unusual for
employers to spend that much per head, Blick Rothenberg said the extra expense
of World Cup hospitality could take some workers over the limit.

If the hospitality for the year exceeds £150 staff would then charged income
tax at their highest marginal rate on the whole value, not just the excess.

Employers have the option to take on the expense, but the firm said many may
choose not to.

Related reading