Reasonable number of computers?

[Mr.Whippy]

I would hardly class the Ipad as more portable than a Mac Book Air. It is 2 inches smaller and 400g lighter than the mac book air and you don't have to open a lid. Hardly justification that.

Agreed, they're both ultra portable, but you try actually using a Macbook Air (or any laptop with a lid and keyboard for that matter) on the central line after getting on at Liverpool St in rush hour.

[LisaContractorUmbrella]

"Wholly and exclusively" applies to expenses incurred carrying out the duties of employment, not to assets purchased by (or on behalf) of the company.

Quite right too - that will teach me not to read things properly

[Old Greg]

We do tie ourselves in knots.

I have large, powerful laptop which is fully depreciated. The battery is gone but it serves as a reasonable desktop.

I have an 18 month old netbook which is handy for lugging about on trains but not powerful enough for day to day use

If my new contact comes off, I will get a new laptop. Because I will need it. Simples. But then I don't take the piss.

[bobspud]

Clients allowed you to build servers for them using your own remote build servers?!?!

Yes... Whats odd about that? It would still be me building the server, if I was stuck in the data centre. So knocking up a wanboot file to connect to a hosted server was just as fast as going home 150 miles to fetch a laptop and plugging that in the back of the machine... It was really handy to have all the different Solaris Builds as well...

At the end of the day they wanted new servers specified bought and installed. It was down to me how that happened. Afterall one would not want to be in a position of being controlled by an employer rather than engaged for expertise by a customer

[Mr.Whippy]

Yes... Whats odd about that?

What's odd about that to me is I'm used to working in very tightly controlled corporate or government environments.

Restrictions on what software/OS/patches/etc can be deployed are in place due to security clearance/accreditation or external regulation and absolutely nothing to do with direction and control.

[doubleh]

Thanks all for the very useful input - I've early hit something of a raw nerve here! I'm surprised that anyone would question the two laptops, as one of them will be a hulking great desktop replacement weighing 4-5 times the baby mac air, and will sit resolutely on my desk for the times when I need that level of computing power and a large screen. The mac air is a very different kettle of fish, and as others have pointed out nobody would question the need for a laptop as well as a desktop.

As for the iPad im beginning to reconsider that, as between the laptop and smartphone I will be able to do most of what I could with an iPad - although not all.

I must say however I'm surprised by the anti iPad sentiment, which seems to presume it is a consumer toy and any attempt to justify it for business would be a thinly veiled sham. For the record I have used my (personal, 1st gen) iPad for business use extensively over the last year. One area it far surpasses a laptop is enabling you to read and annotate by hand PDFs - in my previous role I found this invaluable for making notes and amendments on contracts without needing I find a printer and use half a tree. I also used it for showcasing websites my conpany had built to potential clients, and to compose lengthy emails and text documents. Sure, it wasnt perfect at this, hence wanting to get an easily portable laptop - but it is a lot better than you might imagine, especially with a Bluetooth keyboard, and actually pretty serviceable.

I guess the attitude that it is just a toy stems from the novelty factor, and as they become more commonplace Im sure in a short time it would make no more sense to question the business value of one than a laptop. Incidentally id be interested to hear where HMRC insist that you need to be able to justify that you couldn't have done your work without it - effectively a "wholly, exclusively and necessarily" test - rather than simply that it is used for the business rather than for personal purposes?

Anyway as said thanks for the help

[Moscow Mule]

What elements of your business could be carried out on an i-pad that couldn't be carried out on a laptop?

Research into mobile apps.

[Alan @ BroomeAffinity]

FWIW, I had a client investigated recently. She is a sole trader who designed packaging. As part of her capital allowances she claimed for an iPad. I admit I never picked up what it was until the pre-enquiry otherwise I probably would have suggested not claiming. However, I never, and when the paperwork was sent to HMRC to review it, the iPad receipt was enclosed. The inspecting officer never mentioned it at all during the enquiry or at closure. Maybe he never noticed it, or maybe he was misinformed but the claim was accepted.

[Platypus]

FWIW, I had a client investigated recently. She is a sole trader who designed packaging. As part of her capital allowances she claimed for an iPad. I admit I never picked up what it was until the pre-enquiry otherwise I probably would have suggested not claiming. However, I never, and when the paperwork was sent to HMRC to review it, the iPad receipt was enclosed. The inspecting officer never mentioned it at all during the enquiry or at closure. Maybe he never noticed it, or maybe he was misinformed but the claim was accepted.

Pray tell: what would have happened if the iPad had been disallowed?

It's my understanding in this case that the company cannot offset the cost of the iPad against tax, i.e. the company pays corp tax (20%) on the (say) £400 cost = £80 more corp tax to pay than if the item had been allowed.

Summary: the company still bought the iPad, still owns the iPad but got a bill from HMRC to pay £80 tax.

Is that it? Doesn't sound very scary to me.

[NotAllThere]

...I must say however I'm surprised by the anti iPad sentiment...

I'm not. Apple are the new evil empire.