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It seems as though the country, or at least parts of it, is grinding to a halt due to the white stuff. Obviously it's a big problem for employers and could cost thousands of pounds in lost income. However, with the use of relatively inexpensive (Often free) modern technology, for some workers there should be little or no disruption.

In the first week of February some of us went ROWE. Mark, Nathan, Bev, Lian, David, Tracy and Michael all started trialling working in a Results Only Work Environment (ROWE). Basically, this means they can work where they want to and when they want to as long as the job gets done.

In most circumstances the provision of one mobile phone to a director or employee for private use is exempt from a benefit in kind charge. The exemption covers the phone itself, any line rental and the cost of private calls paid for by the employer on that phone. However there are many types of devices that have telephone functionality which do not qualify as mobile telephones. Until recently HMRC took the view that smartphones were in this latter category