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Chill-out room

01 November 2011
Issue: 4328 / Categories: Forum & Feedback , Business , Income Tax
An employer provides a recreation room for employees at one of its offices, but this is not easily available to the employees at its two other offices

I act for a limited company that operates from two offices in the Greater London area.

It has just taken over a third office also in Greater London which has a ‘haven room’ for employees where they may relax and in which there are the following items: chairs and coffee tables; table football; magnetic dartboard; pitch and putt golf; a write-on wall; and a television and radio.

The employees in the other two offices do not have these facilities.

While employees from one office may visit either of the other offices this tends to be only for occasional business meetings and the distance involved (about a one-hour journey across the city) would mean that these facilities would not normally be available to them.

The employees all work for the same firm and although there are...

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