Stealth Tax on Private Emails ?!?
The link is to Chapter A of yesterday's Budget. This includes raising £50 million next year (£100m, £150m subsequent years) from removing the exemption from income tax of loan of a computer.
If you take your laptop home then one presumes that is loan of a computer if you use it for private activity. It appears then that the HMRC will have to monitor how many private emails you send or how much other private useage you make.
If you, therefore, play a game of Freecell on a company computer it could be argued that you are borrowing the computer for that purpose and hence should pay a little extra tax.
I am not sure this is that workable a proposal.