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A company that employs sales agents invites the most successful of them to an annual sales conference in Marbella. All expenses are paid by the company. »Ê¹ÚÌåÓýapp conference lasts for 7 days but there are only 2 formal sessions, a pep talk by the managing director and a seminar on sales technique. »Ê¹ÚÌåÓýapp rest of the programme consists of social events.

»Ê¹ÚÌåÓýapp benefit of the conference is chargeable under the benefits code (except for 2015/16 and earlier for employees in an excluded employment (see EIM20007)). No deduction from earnings can be permitted under any of Sections 337 to 339 ITEPA 2003. »Ê¹ÚÌåÓýapp cost is not incurred necessarily in the performance of the duties of the employment and the location of the conference is not a workplace, see EIM31950.