If his father's only income was his RAF's officer income, with a salary under £50k, and with a non-earning mother, they would receive the full child benefit of £20.30 per week, or £1,055.60 per year until as late as 31 August 2033 if he is in qualifying education or in the armed forces by then.
If his father receives a pay rise in the next 16 to 20 years, taking his income over £50k, child benefit is reduced or if it reaches £60k, becomes £NIL. This assumes the thresholds aren't increased with wage inflation which is probably the intention.
If you are lucky enough to be a guest at the Olympics, what sort are you and what tax is due?
1. Your client has invited you and your better half to enjoy the men's 100m final, plus you are wined and dined, all paid for by your client. Your company pays your train fare. You are hardly going to drive after all that free booze!
This is the E word - Entertaining! But it's mainly paid for by your client so it's his problem. What is that? Well, he can't claim any VAT deduction or any corporation tax relief for the cost. Happily you don't any suffer income tax. However, you won't be able to claim corporation tax relief for the train fare as the reason for the trip was Entertaining.