A company is taking on a new employee in a specialist design role that requires particular computer equipment and specialist software costing around £5000-6000 new price. The new recruit already has privately-owned two-year-old equipment and software with a current market value of around £2,500 so is there likely to be any abnormal tax implication for the employee/employer if the company buys this perfectly serviceable equipment from him in a simple transaction and installs it on the company premises for his use?
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Not sure about tax but
you would need to check the details of the software licence(s) to ensure that you would not be in breach.
If valued at market value
I cannot see any problems. For the employer it is no different to buying second hand equipment from a third party.
As Richard suggests, the software licence should be reviewed before purchase.
For the employee, I assume it has been used for business purposes, and possibly capital allowances claimed, so this may affect his tax and balancing charges being payable. If the kit was not used for business purposes, then there should not be any tax issues, as he is only selling personal goods that he no longer requires.