Autumn 2007 Newsletter Contents Borrowed clothes? You want it when? The daily grind Knock knock Computers@home Stick to the facts It's personal Expense claims Cash down Plant buying Hobson's choice A helping hand Education, education Up with the Joneses Bills bills bills Done to a crisp Tax association

Computers@home Up to 5 April 2006, employers could provide their workers with a computer to use at home without incurring any tax charges even if the computer was just used for games. Since then, providing a computer for the first time will trigger an income tax charge if the private use is "significant". What about the VAT? HMRC have recently announced that a business can claim the VAT back on buying a computer if it is necessary for an employee to have one to carry out the duties of the job. They believe that private use will not be significant where it's a vital business tool. If it's not essential for the job, the business will only be able to claim back a proportion of the VAT. HMRC say they are willing to accept a reasonable estimate of the split between business and private use - they won't expect a detailed breakdown of all your e-mails.