INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Benefits from availability of cars and use of fuel cards – whether Apollo Fuels applies because fair bargain – payments for private use – whether discovery assessments on directors met conditions in s 29 TMA – effect of discovery assessment where enquiry still in train – application of s 32 TMA – whether NICs decision on Class 1A correct – whether penalties under Schedule 24 FA 2007 apply – careless or deliberate or neither? – whether penalties under regulation 81 SSCR 2001 apply – income tax appeals allowed – NICs appeals allowed in part.
Citations:
[2019] UKFTT 72 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 09 December 2022; Ref: scu.635667
