Payne, Garbett, Coca-Cola European Partners Breat Britain Ltd v Revenue and Customs: FTTTx 30 Aug 2017

FTTTX Income Tax/Corporation Tax : Employment Income – INCOME TAX – ITEPA 2003 Part 3 Chapter 6 – provision of cars, vans and fuel to employees – whether three vehicles were ‘goods vehicles’ – whether ‘a vehicle of a construction primarily suited to the conveyance of goods or burden’ within s 115(2) ITEPA 2003-modifications to vehicles – correct test to be applied

Citations:

[2017] UKFTT 655 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 March 2022; Ref: scu.594552