Core - New Mobile Phone Tax Law Press Release.
15 May 2006 - "From 6 April the number of mobile phones that an employer can loan to their employees, tax free, for private use will be restricted to one per employee, and cannot be extended to the employees’ family or household." Source HM Revenue & Customs - Employer Bulletin April 06 Issue 23.
''From 6 April 2006 employer provided phones in excess of one per employee will be treated as taxable benefits in kind.'' published by the The Institute of Chartered Accountants in England and Wales - April 2006.
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