We had our christmas party a few months back - actually since I am technically the only full-time employee at the moment I don't know how a couple of ex-employees and a few friends will be explained on the tax forms... In the UK the company can write-off up to £50/head on christmas parties (soon to be doubled - woo!)

Oh, we had the party early 'cos the boss had to return to Australia to complete a two-year holiday....

Gareth