There aren’t many benefits that a limited company can provide to it’s employees without someone paying some sort of tax. Christmas Parties are a happy exception.
You can spend £150 per head on a Christmas Party and deduct it from your taxable profits, furthermore there won’t be any benefits in kind due to be paid by employees.
This even applies if you work as a Freelancer and are the sole employee of your company. So don’t forget to have a bit of fun this December.