Benefit In Kind on Annual trip to expat's home country

[cotnals44]

Hi

We have an expat dispatched from our HQ in East Asia and have been working in UK over 2 years now.
He is paying his tax in UK as normal resident tax rule.

Company pays him for his travel cost (including his family) to his home country once a year.

I believe it is a tax deductible expense for the company, but would it be a benefit item on his income tax in the UK?

And if the expat's cost is taxable benefit...
Then what about the family? I saw one article saying that "For up to 2 outward and return journeys per tax year, costs for visit by an employee's immediate family is allowed for exemption"?
Although the immediate family stays with the expat in UK, technically, can we say they visit the expat annually to UK?

Thanks