The court was asked whether an employee is liable to income tax in respect of a car leased to him by his employer on arm’s length commercial terms, including lease charges at full market value.
Sharp, Sales, David Richards LJJ
[2016] EWCA Civ 157, [2016] WLR(D) 147
Bailii, WLRD
England and Wales
Income Tax
Updated: 12 January 2022; Ref: scu.561210