Wiktionary(0.00 / 0 votes)Rate this definition: 1  lenticular(Noun) A lenticular image. 2  lenticular(Noun) A lenticular galaxy. 3  lenticular(Adjective) Of or pertaining to a lens.  lenticular(Adjective) Shaped like a biconvex 1  lens. lenticular(Adjective) Relating to a lenticular image.
Cell phones provided for personal reasons (or that are primarily used for personal reasons) are not exempt from the normal recordkeeping requirements necessary to exclude business-related use from the employee's income as a working condition fringe benefit. To the extent no records are kept, such employer-provided cell phones are generally taxable.
Whether or not you can make a claim for a mobile phone under your limited company is a common cause of confusion amongst freelance professionals and contractors. However this is a tax deductible expense providing the following: a) The mobile phone is in the name of the business.0% rule. As a typical PAYE employee you do not qualify to claim main site travel and subsistence expenses when travelling to and from your ordinary place of work. However, as a contractor you may qualify to claim such expenses provided that you satisfy the strict guidelines which are governed by HMRC.