A company is encouraging employees to make business calls whilst travelling overseas via their laptop using Google Voice (the company uses Googlemail to run their e-mail platform) rather than the company provided mobile due to differences in calling rates.
The employee needs to buy credit from Google and can then make calls to the value of the credit. The employer reimburses the expense; HMRC have queried how the employer can ensure that the reimbursement relates only to business calls. The reality is that calls are not itemised and are made on a pay as you go basis, and paid by individual employees in relation to their corporate e-mail account, but is there any scope for suggesting that this is a legitimate business expense not subject to employee/benefit in kind taxes under the circumstances (e.g. only provided for business use and any private use is likely to be insignificant)?