UK tax advice on giving gifts to customer employees: tax deductibility and income tax implication

I am setting up a B2B service to encourage my corporate customers\' employees to be healthy by offering rewards to them (say up to £100 in value). I am looking for a general 1-2 hour phone discussion on the UK tax implications of this in two respects:

- the ability for my business to deduct the expenses associated with providing the rewards to the employees of my customers. These would be core trading costs rather than incidental gifts.
- the individual income tax implications for the employees receiving the rewards - would this be considered a 3rd party gift or otherwise?