INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – cars made available and car fuel provided by partnership – partners were directors of company or family members of such directors – partnership provided administrative services to company as its sole customer – costs of cars and car fuel recovered in service fees charged by partnership to company – whether cars made available and car fuel provided by reason of the employment of the directors by the company – yes – s 114 ITEPA 2003 and s 149 ITEPA 2003 – s 10(1) Social Security Contributions and Benefits Act 1992 – appeal dismissed
Citations:
[2012] UKFTT 439 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 16 October 2022; Ref: scu.466028
