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Archive for “January, 2014”

What qualifies as a ‘mobile phone’?

The first thing to figure out is whether an appliance is a mobile telephone. In recent years we have seen smartphones that are capable of doing many things other than just making telephone calls. Conversely, we have seen computers and tablets acquiring telephony facilities. In short, computers and telephones are slowly merging.

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Tax-effective employee benefits

Employers may provide many benefits to employees in addition to their salary or wages. Some of these benefits can be tax-effective, in that the employer or employee (or both) may save tax by providing a benefit rather than cash.

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