HCI sadness

HCI sadness

My client has advised me that one of their employees (who had a wife and young family) has sadly passed away at a very young age. He was also only a couple of months into a home computer initiative ('HCI') contract.
This agreement was to run for another 33 months. As a consequence the late employee has had over £1 000 worth of computer equipment but has only paid a few pounds back by way of salary sacrifice. Can readers offer any advice as to how the employer should deal with this and the potential tax implications for the employer the deceased employee and his widow?
The employee also had a company car which was available for his private use and which his wife was also insured to drive. The employer does not wish to add to his widow's problems at this time by...