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.’
Statutes: Income Tax (Earnings and Pensions) Act 2003 114
