I am sure you are aware of the strict
rules regarding benefits in kind, benefits paid to employees by their employer
which become taxable.
There is a new notable exception from
April 2016 called Trivial Benefits.
It is now possible for the employer to
give a benefit (not cash) of say a retail voucher (M & S Christmas voucher)
to each employee of £50 without there being any tax due on the gift.
This also applies to close
Company Directors, £50 a time to a maximum of £300 payable on significant
events during the year, birthday, anniversary, Christmas etc.