It is quite normal for businesses to extend their good will and festive wishes at Christmas time to other businesses with whom they do business. Sometimes companies will give gifts to main clients as a thank you for their continued business.

Whether the gift be a bottle of wine, box of chocolates or something more extravagant, it is advisable that all gifts, or acts of hospitality, that are given in connection with the business are recorded in an organised fashion according to the guidance that accompanies the Bribery Act 2010.