assets placed at the employees disposal

accounting treatment of assets placed at the employees disposal

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the income tax treatment of assets placed at the employees disposal is I think fairly clear from https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21630

but what about the accounting and corporation tax treatment for e.g. a yacht, company bicyle, clothing ?

if the asset is capitalised as fixed asset does it automatically qualify for AIA?

 

 

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