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:
Jurisdiction:
England and Wales
Income Tax
Updated: 30 March 2022; Ref: scu.594552