Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – Christenson (HM Inspector of Taxes) v Vasali followed – Whether Appellants negligent – Whether penalties due under s.95(1)(a) Taxes and Management Act 1970

[2010] UKFTT 489 (TC)
England and Wales

Income Tax

Updated: 20 December 2021; Ref: scu.426642