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Laptop liability?

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11 May 2006 / Mike Truman

Issue: 4057 / Categories: Comment & Analysis , Employees , Income Tax

MIKE TRUMAN is beginning to wonder whether his company laptop might give him a tax liability in future.

IS THE LAPTOP which LexisNexis Butterworths provides me with a benefit in kind? It's the only computer I use for work. When I'm in our offices at Croydon I can connect it to a base station with a monitor and external keyboard but most nights I pack it up and take it with me often working on the train and at home. Our IT policy allows me to use the computer for private purposes when I'm not meant to be working subject to restrictions on loading unauthorised programs or visiting dodgy websites. Fortunately for me it was first provided before 6 April so the answer for the time being is certainly 'no' but when it is replaced will I have a benefit in kind charge to pay?
Anne Redston wrote about this in her article 'Outbreak alert' (Taxation 6 April 2006 ...

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Laptop liability?

© Copyright LexisNexis 2024. All rights reserved.

11 May 2006 / Mike Truman

MIKE TRUMAN is beginning to wonder whether his company laptop might give him a tax liability in future.

IS THE LAPTOP which LexisNexis Butterworths provides me with a benefit in kind? It's the only computer I use for work. When I'm in our offices at Croydon I can connect it to a base station with a monitor and external keyboard but most nights I pack it up and take it with me often working on the train and at home. Our IT policy allows me to use the computer for private purposes when I'm not meant to be working subject to restrictions on loading unauthorised programs or visiting dodgy websites. Fortunately for me it was first provided before 6 April so the answer for the time being is certainly 'no' but when it is replaced will I have a benefit in kind charge to pay?
Anne Redston wrote about this in her article 'Outbreak alert' (Taxation 6 April 2006 ...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Issue:

4057

Categories: Comment & Analysis [1] , Employees [2] , Income Tax [3]

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