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Proceeding contribution from Rob Marris (Labour) in the House of Commons on Tuesday, 2 May 2006. It occurred during Debate on bill and Committee of the Whole House (HC) on Finance (No. 2) Bill 2005-06.


Finance (No. 2) Bill

Surely it is up to a business to decide whether such use is significant. If it is, class 1 national insurance contributions would have to be paid. If it is not, it is a benefit in kind, on which tax is paid by the employee, not the employer.


Secondary information

Type
Proceeding contribution
Reference
445 c912 
Session
2005-06
Chamber / Committee
House of Commons chamber
Subjects
Clubs Companies Corporation tax Computers Civil partners Housing ICT Divorce Exemptions Inheritance tax Fringe benefits Equipment Remote working Low incomes Property Married people Small businesses Tax allowances Taxation Trusts Tax rates and bands Wills Home computing initiative Civil partnerships dissolution
Legislation
Finance (No. 2) Bill 2005-06
Link
View this Proceeding contribution on www.publications.parliament.uk