Chapter EIM32806

Published date22 May 2014
Record NumberEIM32806
Section 336 ITEPA 2003

A computer software designer is a director of his own service company. The company markets payroll software that he designs. In addition the company supplies the services of the designer to supply and customise the software for particular clients. The service company pays the designer’s travelling expenses when he visits clients.

The registered office of the company is at the designer’s home. One room of the designer’s home is used exclusively for company business. The room contains all of the equipment necessary for the company’s trade. The designer does all his work there when he is not working at client’s premises. On average he works at home for four days a week. Sophisticated security equipment has been...

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