I believe it is, but like most devices it has it’s place.
The best way for me to comment on this is by explaining how I use it.
So firstly, I keep it at home. I don’t take it into work. What! How can that be a business expense?
I can hear HMRC scuttling to my office from here. Like most of you business owners, I don’t switch off when I get home. I stop for a meal, have a chat, watch the early evening news then I pickup my iPad.