Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

King of the road

13 July 2006
Issue: 4066 / Categories: Forum & Feedback

King of the road

A client has taken on a new employee as a sales representative covering all of the UK, which will involve staying overnight near customers most nights of the working week. The employee has just come back from a period of travelling the world and so has no permanent base in the UK at present.
The client has been asked whether he would be prepared to provide a motor home for the employee to live in rather than a company car, since the extra cost of the motor home would be outweighed by the saving on hotel bills.

King of the road

A client has taken on a new employee as a sales representative covering all of the UK which will involve staying overnight near customers most nights of the working week. The employee has just come back from a period of travelling the world and so has no permanent base in the UK at present.
The client has been asked whether he would be prepared to provide a motor home for the employee to live in rather than a company car since the extra cost of the motor home would be outweighed by the saving on hotel bills.
What costs will the employer be able to pay without the employee being charged on a benefit in kind? Does it make any difference to the tax position of the employee if he establishes a home base — for example a share in a rented...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon