http://www.inlandrevenue.gov.uk/manuals/eimanual/EIM21780.htmMartin said:I know you like examples, so.... If employee decides to buy and operate a
mobile phone, he gets no relief for this (unless it is demonstrably used for
his employment, satisfying the usual tests)
But if Ltd Coy (intermediary service coy) buys and runs a mobile phone, used
exclusively by the director for social calls across the globe, it's an
expense in the P+L (and gets full CT relief), and is not chargeable (except
in the plug-in nokia sense)...
...as [Benefit in Kind] on the worker (director).
[thinks: ...provided he can find some way of evading IR35 for long
enough to pay Corp Tax so he can get the relief!]
Thanks Martin, you are right I *do* like examples, what are the other
everyday tax free perks I should already know about?