Work Outings

That just means they can spend that money before they pay any taxes on net figures.

It doesn't mean that you get £150 per head from the HMRC to splurge on entertainment. If the money isn't there in the first place then tax relief is meaningless. In these straightened times any company is likely to consider that, even while paying tax on it, the money might be better spent on things that would help support the continued longevity of the business rather than for the staff to get shitfaced.

Fair point, but i would counter that any businesses greatest assets are its employees, and that an advertised one fifty event repays itself many times over in reciprocated employee commitment, especially in these straightened times