National Insurance Contributions (Class 1A) – whether conditions satisfied for cars to be categorised as pooled cars – Yes – Section 167 – Income Tax (Earnings and Pensions) Act 2003.
Citations:
[2010] UKFTT 282 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 19 October 2022; Ref: scu.422274