iPad

[Clare@InTouch]

Its a grey area because HMRC haven't defined the purpose of tablet devices and some accountants are more risk adverse than others.

Totally agree. The problem is deciding what tax rules it falls under.

Computer? Great, then as long as any personal use is incidental there's no benefit in kind and you can buy it and use it. Happy days.

Not a computer? Then if you use it personally you're making use of a company asset, so there's a benefit in kind. Unless you can show you don't have any personal use of it at all, which would be exceptionally difficult.

My personal feeling is that it should be classed as a computer (as it's nigh on a laptop when compared on capabilities, it's just smaller), and as long as you can prove it's wholly and exclusively for business reasons then you'd have a solid case to argue. But an HMRC Inspector may disagree, and at the moment there's no firm guidance to stop that happening.

[TheFaQQer]

Computer? Great, then as long as any personal use is incidental there's no benefit in kind and you can buy it and use it. Happy days.

By having a USB keyboard embedded in the case for mine, I'm hoping that should make any argument even easier that it's a computer rather than anything else.