A financial adviser has paid £6 to register as a business, meaning he can employ his family to avoid the "rule of six" restriction.
Fenn Settle, 28, has registered a consultancy business under his name so he can exploit exemptions which mean that gatherings for work are permitted even in areas under the highest tier of Covid restrictions.
It is the latest loophole to emerge after business lunches were found to be exempt from the restrictions on meeting indoors in hospitality venues.
It also emerged on Thursday that private members' clubs in Tier 3 regions could avoid having to serve a "substantial" meal in order to sell alcohol because of the wording of their premises certificates.
Guidance published on the Association of Conservative Clubs' (ACC) website said club members own the alcohol and it is therefore not sold to them but "supplied".
Preston City Council said club premises do not need to abide by the Tier 3 restrictions when serving members, and it is understood that councils in Fylde and the Wirral have issued similar guidance.
Mr Settle, from Shipley, West Yorkshire, said he had been inspired to find his loophole after he was not allowed to see his 84-year-old grandfather, Peter Williams, in the two months before his death.
He has registered "Fenn Settle Ltd" with Companies House and could "hire" family and friends on zero-hours contracts and invite them for gatherings at his home, the registered address of the business, which would be exempt from the restrictions.
三级成人视频In a post on social media, he told the Government it was "checkmate" and "the joke's on you".
Government guidance says the "rule of six"三级成人视频 does not apply "to gatherings for work… organised in a Covid-secure way".
Even under the strictest Tier 3 restrictions, the rules say there is "no limit to the group size when you are meeting or gathering for work purposes".
三级成人视频"I'm in no way, shape or form mocking Covid," Mr Settle told The Telegraph. "I just think it’s ludicrous people are missing Christmas with family members, yet it's totally acceptable for people to have spent time with work colleagues who could have been God knows where in the last week."
Mr Settle, currently living under Tier Two restrictions which mean household mixing is limited, added that he had set up the company to lampoon what he claimed were "trial by error" rules and he did not currently plan to hire his family.
A Government spokesman said: "The Prime Minister has been clear of his ambition to ensure that people may celebrate Christmas as a family this year.
"Our best chance of defeating the virus and getting back to some sort of normal is for everyone to act responsibly, continue to do their bit and follow the guidance. We have been clear this means individuals from different households currently cannot meet indoors in those areas under Tier 2 and Tier 3 restrictions."