NICs – whether or not fuel was either not used for private use or if it was the whole of the expense was made good – yes as regards one employee – no as regards the remainder of the relevant employees – penalties – whether or not the appellant was careless – yes – appeals allowed in part
[2020] UKFTT 175 (TC)
Bailii
Income Tax (Earning and Pensions) Act 2003
England and Wales
Updated: 07 August 2021; Ref: scu.651570