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DAVID GARDNER and SHAWN HEALY describe how the Revenue was persuaded to change position on web-friendly mobiles
KEY POINTS
- A review of the definition of a mobile phone.
- HMRC publish Revenue & Customs Brief 02/12.
- Essential characteristics as in Customs classification.
- Arriving at the ‘primary purpose’ of the phone.
- Commercial analysis of usage supports the new view.
If it walks like a duck and quacks like a duck then it must be ... a duck?
This is the adage that came to mind some 18 months ago when the authors started on a journey with HMRC regarding a mobile telephone salary sacrifice arrangement and it became clear that the HMRC view of a certain type of duck – sorry phone – was different to the one we held.
Readers may have wondered why HMRC issued Revenue & Customs Brief 02/12 on 20 February 2012. Well...
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