Commentary

BB/14/99 VAT—mobile phones provided to employees

Part V16 Forms and other HMRC material

BB/14/99 VAT—mobile phones provided to employees

BB/14/99 VAT—mobile phones provided to employees

Business Brief, Issue 14. 2 July 1999

This Business Brief explains Customs and Excises' revised policy on the VAT treatment of mobile phones provided by businesses to employees.

Background

In the 1999 Budget the Chancellor announced his intention to abolish the Inland Revenue scale charge which taxed the benefit in kind of mobile phones provided to employees [see Simon's Weekly Tax Intelligence 1999 p 433]. This has prompted a number of organisations to ask for similar proposals for VAT purposes. EC law would not permit the UK to stop charging VAT on the private use of business

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