FTTTx INCOME TAX and NICs – benefits to employees – whether car leases to employees of group of companies constituted taxable benefits – no – whether taxable as earnings under s.62 ITEPA – yes – whether tax payable where employees paid sums agreed with employers considered to be full market value – no -whether liability to NICs in those circumstances – no – appeal allowed
[2013] UKFTT 350 (TC)
Bailii
Income Tax
Updated: 17 November 2021; Ref: scu.513422
