EF

If a staff award night is held to celebrate successes, is the whole event taxable for PSA purposes or just the cost of awards received by certain individuals

It is not clear whether eg. a bunch of flowers purchased by an employer and reclaimed via expenses and given to a member of staff for their birthday is treated the same as a bunch of flowers purchased by the company directly from supplier and given to a member of staff for their birthday. If the total cost is less than £50 can these both be treated as trivial?

Can these be classed as a trivial benefit assuming they meet the criteria? Have tried to research the answer but everything seems to relate to retirement gift rather than a general leaving present.