"So if an employer pays for an employee to go on holiday on their own, or pays for the cost of a wedding reception, as was mentioned in the trial, that should be declared."
Collins said it was up to the employer to tell HMRC how much each employee earned each year, including gifts, and to pay National Insurance, though it was up to the employee to ensure that they had paid the correct amount of income tax.
The Grillos told the jury at Isleworth Crown Court that Lawson let them buy thousands of pounds worth of clothes at a time to thank them, paid for their holidays and allowed them to buy handbags worth up to £5,000 each.
Meanwhile, Nigella is in America promoting the second series of her US cookery show The Taste. She told Good Morning America on Friday: "I have to be honest, to have not only your private life but distortions of your private life put on display is mortifying, but there are people going through an awful lot worse and to dwell on it would be self-pity, and I don't want to do that."
She also admitted that "eating chocolate" helped her get over the trauma of the trial and she is looking forward to a fresh start.