NATIONAL INSURANCE – Appeal against HMRC decision that Appellant company liable to class 1A National Insurance contributions in respect of car benefit and car fuel benefit – Car initially purchased by employee and 90% interest subsequently transferred from employee to company – Whether car ‘made available (without any transfer of the property in it) to an employee’ (ITEPA s.114(1)) – Yes – Whether fuel ‘provided for a car by reason of an employee’s employment’ (ITEPA s.149(1)) – Yes – Appeal dismissed
Citations:
[2012] UKFTT 234 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 03 November 2022; Ref: scu.462678
