In the UK it's called Benefit in Kind. There are special rules for company cars, loans, and accommodation. But significant private use of phones and computers a

In the UK it's called Benefit in Kind. There are special rules for company cars, loans, and accommodation. But significant private use of phones and computers and such can be treated as taxable income. As can non-business travel and entertaining. All of which are grey areas. You invite some visitors from another company out for a meal after a meeting. Unsurprisingly, you spend some time talking about business - and some not. Is that business entertaining, or not? You're self employed, you spend a lot of time on social media, partly because every so often you find something that's useful for your business, even though most of it is just noise, and some of it is entertainment. Business use of your computer, or not? It's all debatable, and can cause real issues if the Inland Revenue expects business use to mean business hours in an office and nothing but.