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    iPhone not a computer

    HM Revenue and Customs (HMRC) have accepted that smartphones supplied by employers are not computers and thus a 2006 statement of practice that these would be subject to the benefits in kind regime that applies to computers is not applicable…

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    Side Letters

    What is a Side Letter? A side letter is a document that is ancillary to another contract. The key question whenever the content or effect of a side letter is disputed is whether or not the side letter is binding…

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