UTTC Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA – whether National Insurance Contributions payable on car – whether car is a ‘company vehicle’ for the purpose of section 236(2) ITEPA
Rose J
[2014] UKUT 95 (TCC)
Bailii
England and Wales
Updated: 17 June 2021; Ref: scu.523485
