Broadband access

Charges

Employees private use, output tax

Local authorities and similar bodies

Claims for reliefs, HMRC contact centres

Employer meeting costs

Employer-provided

Hospital patients

Income tax claims

Joint and several liability for unpaid VAT of another trader

Mobile

– see also Mobile phones

Employee benefits

Meaning

Mobile phones

– see Mobile phones

Mobile telephones

Mobile, benefits

Mobile, employer-provided

Plant and machinery allowances

Public, input tax recovery

Telephone coin boxes, output tax