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Euan's Guide features disabled access reviews from disabled people and their friends and families.
As Euan MacDonald, founder of Euan's Guide puts it:


"The goal of Euan's Guide is to provide a friendly, honest & empowering alternative to hours of web searching and phone calls and most importantly remove the ‘fear of the unknown’ when visiting a venue for the first time."

 They have already made a great progress and have recently been endorsed by the world famous physicist, Professor Stephen Hawking.

If you are a person with disabilities or have friends and families who may benefit from using their website, please do spread the word and help them gather more reviews.

Rules on Gifts and Christmas Parties

The party season is upon us.

Below is a short, very straight forward guide telling you all you need to know about HMRC rules on Christmas parties, gifts and entertainment.

Gifts To Customers

Gifts to customers would not be allowable unless:

Costing less than £50 and bearing the business name

Excluded would be any item of food drink or tobacco

Gifts to staff

All Christmas gifts to staff are classed as taxable benefits, except if they're deemed trivial. Only then are they exempt from tax.

·         A bottle of wine or a small box of chocolates are examples of a trivial gift. However, a box of wine or a food hamper are seen as a decent present and therefore, not trivial and completely taxable.

·         All gifts of money (apart from Suggestion Scheme awards, see below) such as bonuses must be put through the payroll system and are subject to tax the same as wages.

Staff Christmas Party

Limit is £150 per employee (everyone must be invited)

Client Entertainment

Disallowed 100% no exceptions

Above rules are for income tax / corporation tax and VAT