UTTC NATIONAL INSURANCE CONTRIBUTIONS – Income Tax (Earnings and Pensions) Act 2003, s 114 – whether car purchased outright by employee who then sold interest in it to employer was during the co-ownership period . .
References: [2013] UKUT 278 (TCC) Links: Bailii UTTC NATIONAL INSURANCE CONTRIBUTIONS – Income Tax (Earnings and Pensions) Act 2003, s 114 – whether car purchased outright by employee who then sold interest in it to employer was during the co-ownership period ‘made available’ to the employee – held yes – Vasili applied – appeal dismissed.’ … Continue reading GR Solutions Ltd v HMRC; UTTC 19 Jun 2013
Appeal against car and fuel benefit charges arising under Section 114 of the Income Tax (Earnings and Pensions) Act 2003- the conditions of Section 167 of the Income tax (Earnings and Pensions) Act 2003 were not met and vehicles were not pool cars [2010] UKFTT 630 (TC) Bailii Income Tax (Earnings and Pensions) Act 2003 … Continue reading Erediauwa v Revenue and Customs: FTTTx 7 Dec 2010
UTTC Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 . .
References: [2014] UKUT 95 (TCC) Links: Bailii Coram: Rose J UTTC Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA – whether National Insurance Contributions payable on car – whether … Continue reading Revenue and Customs v Apollo Fuels Led; UTTC 26 Feb 2014
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts