Individual Client has engaged the services of a Nanny. She has decided to put the nanny on her company's payroll so that the company effectively employs her. She is aware that the nanny's salary will give rise to a BIK on her - the director.
The nanny will also be provided with a company car available for private use. The provision of the car is a taxable BIJK - but on the nanny - by virtue of her employment? Or on the director?