FTTTx Provision of cars to the directors of the company by way of a leasing agreement between the leasing company and the company giving rise to an income tax charge on the directors for the benefit received and a Class 1A National Insurance Contributions charge on the company – whether a nominee or agency agreement was in existence which provided that the company was the nominee or agent for the directors who leased the cars for themselves so that the charges did not arise – whether if such an agreement was in existence it would have prevented the charges from arising.
Citations:
[2010] UKFTT 98 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 November 2022; Ref: scu.408976
