The taxpayer used a motor home/camper van as a base for his business. The inspector sought to tax it as a benefit received.
Held: The taxpayer’s appeal failed. It was not a car in the ordinary sense, and it was used mainly not for transport but as an office. The section gave a wide definition to ‘car’ as ‘any mechanically propelled road vehicle’ which description covered the van. The conclusion, even if severe, was that the van was caught by the legislation, and taxable.
Park J
Times 13-Apr-2006
Income and Corporation Taxes Act 1988 16895)
England and Wales
Income Tax
Updated: 11 December 2021; Ref: scu.241294
