iTax

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

Reply from Little Bird

Whenever an employee is permitted to use a company’s assets for private purposes there will be a benefit in kind issue and this is a fundamental element of the...