Q: What is Father Christmas's tax status? A: Elf-employed.
One particular Christmas season a long time ago Santa was ready for his Christmas run... but there were problems. Four of his elves got sick, and the trainee elves did not produce the toys as fast as the regular ones so Santa was beginning to feel the pressure of being behind schedule. Then Mrs. Claus told Santa that her Mother was coming to visit. This stressed Santa even more. When he went to harness the reindeer, he found that three of them were about to give birth and two had jumped the fence and were out, heaven knows where. More stress. Then when he began to load the sleigh one of the boards cracked and the toy bag fell to the ground and scattered the toys. So, frustrated, Santa went into the house for a cup of coffee and a shot of whisky. When he went to the cupboard, he discovered that the elves had hid the bottle and there was nothing to drink. In his frustration, he accidentally dropped the coffee pot and it broke into hundreds of little pieces all over the kitchen floor. He went to get the broom and found that mice had eaten the straw it was made from. Just then the doorbell rang and Santa cussed on his way to the door. He opened the door and there was a little angel with a great big Christmas tree. The angel said, very cheerfully, "Merry Christmas Santa. Isn't it just a lovely day? I have a beautiful tree for you. Isn't it just a lovely tree? Where would you like me to stick it?" Thus began the tradition of the little angel on top of the Christmas tree.
Q: Why is Santa always so jolly when he comes to the UK? A: He can claim Gift Relief.
Q: Why does Santa have an accountant in the USA? A: So he can avoid Gift Taxes.
Q: Why did the elves spell Christmas N-O-E? A: Because Santa had said, "No L!"
Q: Why did Santa's helper see the doctor? A: Because he had low "elf" esteem!
Santa rides in a sleigh. What do elves ride in? Mini vans!
A fine is a tax for doing wrong. A tax is a fine for doing well.
Santa Claus arrives to a kindergarten and gives each child a present. Everybody received really cool presents – racing car models, ship models and similar. But one kid got only a pair of socks. A kid comes to him and teases him with his received brand new Formula 1 model and laughs at this socks-kid: LHey, what a shitty present you have received, look at my super car" said the kid offensively. "So what, at least I don't have cancer…"
Q: What's the first thing elves learn in school? A: The "elf"-abet!