Couldwell Concrete Flooring Ltd v Revenue and Customs: FTTTx 22 Nov 2016

FTTTx NATIONAL INSURANCE CONTRIBUTIONS – Class 1A – decisions in respect of car benefits – whether cars pooled cars – whether deduction for payments for private use allowable – chargeable person – more than one user: relationship between s 148 ITEPA and regulation 36 SS(C) Regulations – excluded employment.

Citations:

[2016] UKFTT 776 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573948