In tax year 2023-24, an employer provides employees with a party at Christmas and a dinner dance in the summer.

Calculate the taxable benefit if the cost to the employer of these two functions (per employee) is:

(a) £60 and £80.

(b) £45 and £120

(c) £75 and £100.

What would the tax situation be if there had been only one function during the tax year costing £200 per employee?