FTTTx Class 1A NIC – Provision of car for member of employees family – Whether the making available of an equivalent car is in accordance with normal commercial practice for an employment of the kind held by that family member – Insufficient evidence – Appeal dismissed – Section 169(4) Income Tax (Earnings and Pensions) Act … Continue reading S Barnard Ltd v Revenue and Customs: FTTTx 26 Apr 2010