An employee is required to provide his own laptop on which to work as his job in IT, where he is required to work from home. The employer will not provide any computer equipment (all employees have to provide own laptops and work from home). I am therefore satisfied under EIM36730 that capital allowances can be claimed against employment income.
One particular employee is a key worker and for him to not have a laptop would be a potential catastrophe for the business. He therefore has a spare.
It being January and all, I am trying to work out if he can claim CAs on the spare. He has it WE&N for work, but it isn't actually used. But its function is for use in an emergency.