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Computer given to employee, benefit?

A bit of an unusual one:

Computer bought by employer for say £250
Specific intention of instantly selling to employee at £100.
Employee still uses computer in everyday employment duties (this is the only computer they use)

What, if at all are the benfit in kind implications?

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Is there any private use?
the onwership has been transferred to the employee at a disocunt. So I would normally say that a taxable benefit accrues. But if the computer is ONLY used for work then the cost would attract capital allowances at 100% (AIA) so no benefit. If the computer is used partly for work and partly not, then you have a private use adjustment (redusing CA's) which is I suppose taxable as the benefit. But what a strange way to go about things! Couldn't the employer have continues to own the machine and allowed private use - maybe with an annual salsry reduction of £50 to account for private use? (adjust accordingly). This would be much simpler.

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salsry Rebecca?
I suppose the doofer is past the wotsit at this time of night! hic

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