This time of year is normally when companies and employees are all out celebrating at the company annual event (generally a Christmas party).
However, in these unprecedented times HMRC are updating their guidance on this to cater for a virtual annual event (see here). The normal criteria still stand in that this must be open to all employees and that the total amount incurred cannot exceed £150 per employee (plus £150 for a guest). This provision can be used to provide food, entertainment and equipment to host a virtual event.
Unfortunately sole traders and partnerships are still not eligible to take advantage of this benefit.