New queries, issue 4369

iTax

Our client is a charity which operates through a limited company. The trustees do not receive any remuneration other than reimbursement of expenses.

During the year the charity provided the trustees with iPads primarily to assist them in board meetings.

However they do have access to the iPads at all times as they take the devices home with them and the charity also pays for them to have internet access.

Can readers let me know their thoughts on whether or not this is a benefit in kind and if there are any other implications as a result of this?

I look forward to replies.

Query 18 064 – Paddy

Gift with claw-back

A mother and father (A and B) gifted my farming client (C) some land with development potential a few years ago.

They have two non-farming children (D...