The act of corporate gifting at Christmas may seem entirely natural but we should beware the legal jeopardies

Christmas is a time of giving. That is natural and routine within families, among friends and loved ones, but what about in business? As you might imagine, as well as charity and cheer, there are rules.

Underlying the specifics is a principle, which is simply that gifting should be exactly that – generosity, warmth, gratitude, friendship. A gift should be a unilateral expression of something personal. It should not be a bribe, an inducement, a hidden payment, an unfair advantage, or a way of overcoming conflict of interest. The fact that any payment or delivery happens at Christmas does not lessen the duty to act lawfully – the festive season is not a convenient cover for graft.

The Bribery Act 2010 lays down that cash, money or money’s worth may not be offered or received as a gift in the course of a business relationship or an attempted or requested one for an unlawful purpose.

There is a sliding scale. While a bottle of wine or spirits has a financial cost, it is relatively minimal, and more of a token of esteem, reflecting often a choice of something that the giver has taken a little bit of care over, or knows will be welcomed by the receiver. Likewise, a set of golf balls, a bouquet of........

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