S Barnard Ltd v Revenue and Customs: FTTTx 26 Apr 2010

FTTTx Class 1A NIC – Provision of car for member of employees family – Whether the making available of an equivalent car is in accordance with normal commercial practice for an employment of the kind held by that family member – Insufficient evidence – Appeal dismissed – Section 169(4) Income Tax (Earnings and Pensions) Act 2003

Citations:

[2010] UKFTT 187 (TC)

Links:

Bailii

Statutes:

Income Tax (Earnings and Pensions) Act 2003 8169(4)

Taxes – Other

Updated: 23 August 2022; Ref: scu.422201