Gifts by reason of employment - traps and opportunities

There has been some focus on whether government ministers and MPs who receive freebees should be subject to tax on those gifts. Generally speaking the author believes that this is not the case. Irrespective of the wisdom of accepting football tickets clothes stays in expensive apartments etc they cannot be said to be by reason of the employment. Plenty has been written on the subject and it should be clear that the gifts are not given by reason of the person’s office but are ex gratia gifts that do not relate to the performance of any duties. There may however be some legitimate non-tax questions about what the donors get or expect to receive as a result.

Separating the personal from business

Separating the duties from the personal is not a new challenge. There is a very funny episode in the 1980s comedy series Yes...