golf outing tax implications?

What are the tax implications for a golf outing to be provided by a company to its staff ? Can it be provided for free to the staff or does a charge have to be levied in order to circumvent a tax charge to both the company and the employee? Any help greatly appreciated.

If it's for employees generally, there is no tax charge on them.

For the company, providing it's a staff-only event, it is tax deductible. However, any VAT incurred in relation to the day cannot be reclaimed.

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10.9 Christmas parties and other inclusive events

Where an employer provides staff Christmas parties,
special occasion meals or other inclusive events, such as
sports days for staff, a taxable benefit will not be
treated as arising where the expenses are reasonable.

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Post crossed with Nige's.

Thanks for the quick replies. The BIK for the employees was what i was most concerned about. Thanks again.