Southern Aerial (Communications) Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 28 Oct 2015

FTTTx INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – Pt 3 ITEPA 2003 benefits code for cars and fuel – Class 1A NICs – whether cars made available by employer or, if not, by reason of employment – yes – whether provision of fuel a benefit – no: Apollo Fuels followed – NICs determination on wrong person -appeals dismissed in relation to cars and allowed in relation to fuel.
References: [2015] UKFTT 538 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556177