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Little v Revenue and Customs: FTTTx 16 May 2011

Income Tax – Income Tax (Earnings and Pensions) Act 2003 – Car Fuel Benefit Charge – whether car fuel charge due on company owned motor car used for private use – whether sufficient evidence to prove that fuel costs incurred by the company were for business use only or that any private use element was reimbursed – Appeal dismissed.

[2011] UKFTT 324 (TC)
Bailii
England and Wales

Income Tax

Updated: 26 November 2021; Ref: scu.443055

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