Business use of something non-businessy

[d000hg]

If a business buys something for its offices for use by employees, does that make it "for business use" regardless if the item isn't actually used "for business"? For example if AtW builds a break-room in the company offices with a pool table for employees to use during their breaks, is that 'for business use' or not?

There is a real-life scenario behind this but I deliberately chose a more extreme case first...

[Nixon Williams]

It all depends upon the situation.

If we are talking about a large company (employing say 500 people)that decides to set up a break room with a pool table, table tennis table etc then this will probably be ok.

If, on the other hand, a sole contractor sets up a 'break room' in his home, next to his office, then this is unlikely to be allowed!

Alan

[SimonMac]

It all depends upon the situation.

If we are talking about a large company (employing say 500 people)that decides to set up a break room with a pool table, table tennis table etc then this will probably be ok.

If, on the other hand, a sole contractor sets up a 'break room' in his home, next to his office, then this is unlikely to be allowed!

Alan

So I might be onto a loser trying to claim for a Gaggia coffee machine!

[Nixon Williams]

So I might be onto a loser trying to claim for a Gaggia coffee machine!

Probably, but it is all about scale in reality.

The chances of HMRC picking it this up would be quite small but obviously there is a chance that they will!

[northernladuk]

You still trying to get that 52" LED TV though the books under relaxation and motivational tools?

[d000hg]

It all depends upon the situation.

If we are talking about a large company (employing say 500 people)that decides to set up a break room with a pool table, table tennis table etc then this will probably be ok.

If, on the other hand, a sole contractor sets up a 'break room' in his home, next to his office, then this is unlikely to be allowed!

Alan

Is it clearly defined WHY one is OK and the other is not (other than 'common sense') though, that's what I'm getting at.

You still trying to get that 52" LED TV though the books under relaxation and motivational tools?

No not quite... the question which prompted this WAS about a TV though. I work 100% from home and have a dedicated home office in which I have an old TV which is failing. So the issue is that as well as being usable as a PC monitor (this is likely to be the case not just a cheap excuse), it is something used while I am at work; I am not simply trying to sneak a TV through. I only use this room of the house as an office, I don't come here except to work.

[Clare@InTouch]

You're back to the Wholly and Exclusively thing really. If you own IBM then keeping your staff happy is important, so buying them a pool table could be justified. The cost is also likely to form 0.0000001% of your annual expenses, so from an audit perspective it's not material.

A contractor spending £1k on a new TV, when there's no business need for that TV, would be different both in terms of use and scale. Of course if you need it for work there may be more argument, but would need to be balanced out against personal availability/use.

[Sally@InTouch]

[QUOTE=d000hg;1565870 I don't come here except to work.[/QUOTE]

...you sure about that

[d000hg]

CUK counts as work!