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Amazonian alert

I have followed with great interest the computer taxation issues articles written by Anne Redston ('Outbreak alert' Taxation 6 April 2006 page 8) and Mike Truman ('Laptop liability' Taxation 11 May 2006 page 162). I entirely agree with Mike Truman's conclusions and have been pondering on the notion that HMRC/HM Government has failed to realise that there are two distinct legislative issues at stake here which create a potential conflict.

The Government has clearly been agitated by articles such as the one that appeared in The Times on 1 May 2006 headed 'Firms face new tax on staff e-mail to friends' and has wanted to get the message across that the Government is not intent on taxing the employee who wants to use the office computer to order a book from Amazon during the lunch hour.

ITEPA 2003 s 316 exempts...