Client charity (the employer) was in middle of a major fund raising plan when the charity's manager broke his leg and was signed off driving for six weeks. Employer would lose the funding if left until normal return date, so paid for taxis to get the Manager to and from work for a couple of weeks. There is no public transport that could have been used.
On face value that looks like employer paying for home to work travel, so BIK, but are there any concessions for 'damaged' employees urgently needed? Seems a bit harsh on the employee to have a BIK tax charge for being dragged in like that!