The tree is up, the jumpers are festive, and we are starting to turn our thoughts to Christmas once again!

There are many ways to reward employees in a tax efficient way, and even though some of these can be complex, there are other ways of providing tax efficient or tax-free benefits which are very simple.

There are many ways to reward employees in a tax efficient way, and even though some of these can be complex, such as share option schemes, there are other ways of providing tax efficient or tax-free benefits which are very simple and often overlooked.