Tax implications of benefits in kind.
My hipster clients are keen to improve the working environment for their employees and have asked for advice on the tax implications. One idea is that they will provide games consoles and screens in their ‘breakout’ area. There is no connection between these and their business and they have asked whether they can obtain tax relief on the cost. The second idea they have is to provide bicycles. The firm would own these but employees could use them to visit local customers or ride to and from work. Also to promote good health my clients pay for a daily ‘fruit box’ from which employees can help themselves.
Can readers advise whether these costs are tax deductible and whether benefit-in-kind charges will arise?
Query 19 273– Dapper Dan.
Reply by Bramble
Capital allowances should be claimed on the expenditure in the normal way.
Dapper Dan should...
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