Partner Joanne Gibson’s article highlights ten popular benefits-in-kind which can be made available to employees free of tax and National Insurance contributions (NICs), and without any employer NICs charge either. Mobile phones An employer can provide an employee with a mobile phone which can be used privately without an associated tax charge arising. But this...

As an owner manager of a company, taking income from it in the most tax and NI-efficient way is probably a top priority. The general view is that dividends are the best option, but when might benefits in kind be better?  Kenny Logan from our Edinburgh office takes a closer look. Benefits in kind are...