J
One thing isn't clear, can a Proprietay Director give himself a €250 christmas gift tax free???
The Revenue are not in the business of dispensing advice and will accept no responsibility for any incorrect or misleading information they give you.
To whom it concerns,
The small benefits exemption includes all employees i.e. employees ,directors & proprietory directors can avail of the small benefits exemption.
A threshold of 22,822 euro applies where there is not a relationship as described above.
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