NIC and Penalties – partnership business – employees’ private use of business car as benefit – whether ‘pooled’ car exemption applicable – No – Section 167 Income Tax (Earnings and Pensions) Act 2003 – Appeal disallowed
[2012] UKFTT 545 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 22 November 2021; Ref: scu.466067
