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Autumn 2003 Newsletter

Look, no hands

From 1 December, there will be a ban on driving while holding a mobile phone. It remains to be seen whether this will be a rule that most people observe - like fastening front seat-belts and not driving while drunk - or whether many people will ignore - like rear seat-belts and speeding. This will partly be a matter of public attitude, and partly a matter of law enforcement. Will people ring the police (on their mobiles) to say they have seen someone else doing it?

If you are a law-abiding type, and you want to carry on talking while you drive, you will need a fully hands-free kit. You may find that the shops run out of these - or mysteriously put their prices up - as 1 December approaches.

If you provide hands-free kits for your employees' company cars, the benefit-in-kind on the car could go up if the kit costs over £100. But it may be possible to argue that it's just part of providing a mobile phone to an employee, and that's not charged to tax at all.