Trivial benefit - one-person company and spouse

I have read the various HMRC guidance notes on both trivial benefits and the definition of a close company. Am I right to think that a one-person Ltd company, where the person is both the only director and employee counts as a 'close company'? If yes, then does that mean that the annual £300 trivial benefit allowance that applies in this case can be used by the director to pay for a meal for them and their spouse? (Assume this is the only trivial benefit given in the tax year and the total cost is under £300.)

Hi ,
 

Guidance on the definition of a close company can be found on our website at CTM60060 - Close companies: general: broad definition   onwards .  Based on the information provided, the company is a close company.  Guidance on tax on trivial benefits is also available on our website at Tax on trivial benefits and in more detail at EIM21864 - Particular benefits: exemption for trivial benefits – conditions to be satisfied (from 6 April 2016)  .  If you’re not sure whether a benefit counts as a trivial benefit you should call the employer helpline on 0300 200 3200 or write to PT Operations North East England,                  HM Revenue and Customs, BX9 1BX. Thank you .