Gifts given to customers- Companies Vs. Individuals

Sir, while reading through the text I noticed that when either companies or individuals gift something to their clients then the maximum allowable cost to the respective parties is 50 pounds. But I was just wondering that the gift-giving ability of a company is way more than that of an individual, why then the company’s gift expenditure is capped at 50pounds per recipient per year? Plus, they generally have more high profile/bigger clients so should not they be given be some slack?