Pass The Doritos

England's next match against Algeria kicks off Friday evening. Where will you be watching? At home on the sofa with a four-pack of lager and a catering pack of Doritos like me? Or at an office World Cup party?

If you're at an office party to watch Rooney and the gang give Algeria another one-all drubbing, take a look around at the happy, smiling faces. Above the deafening cacophony of the vuvuzelas, listen carefully. For, like Banquo's ghost, the tax man will be there at the party in spirit whispering in ghoulish tones "Benefit in kind!" and "Disallowable expenditure!"

So are you there to be entertained (yes, it does count as entertainment even if you're watching England play) as a customer? Then drink up the non-deductible beer and grab a handful of the disallowable crisps that your host has generously provided! Your host's staff can join in too and should escape being assessed on a benefit in kind. The whole cost of the bash will be disallowed when calculating your host's taxable profits, of course. Remember not to reclaim the VAT, either.

If it's just a staff-only event, don't complain that your boss' idea of a World Cup party is to stick a telly in the canteen with warm orange squash in plastic cups and a bowl of Tesco value peanuts. It's not out of meanness that they haven't laid on anything more lavish; they were only thinking of the effect on your potential tax liabilities. Only if the cost of the do really is peanuts will the HMRC not insist on any benefit being reported.

And if you do get the sort of World Cup office party that only a famous brand lager would throw, they would probably pay the resulting tax on your benefit in kind under a PAYE settlement agreement too. Probably.

Until then, come on you England! Pass me the Doritos, would you?

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