Benefit in kind on non-essential "business" trips

MugsGame

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A company offers to send all its employees abroad to head office for a Christmas party. Is this a Benefit in Kind, and thus assessable for income tax? I'm guessing, if yes, there's a cost threshold per employee, below which it wouldn't be payable?

The company view it as a team and morale building exercise, and encourage everyone to go. How is this different from a residential corporate "wilderness adventure" which presumably wouldn't attract BIK?
 
Seems the [broken link removed] is currently €250, so it's unlikely there's an issue after all. I'm still interested in opinions on whether it is a BIK though.
 
If some but not all staff are invited then I would assume that it would be a BIK.
 
If partners are invited, does this change things?

On a completely different matter, I am currently selling an all expenses paid trip to X next Y. The lucky purchaser gets to pretend to be my partner!
 
Wouldn't know what to do with one -- I don't drive. Besides, think of the BIK on company cars!
 
Are you sure they're legal in Ireland? Have you much experience punting around on them? Can you recommend a good model for a first-timer? What colour is your helmet? Do I need any other special protective clothing? Where's the best place to pick one up? Do people really charge them to companies as a 'business expense'?
 
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