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01 July 2013

UT Decision: GR Solutions v HMRC

NATIONAL INSURANCE CONTRIBUTIONS – Income Tax (Earnings and Pensions) Act 2003, s 114 – whether car purchased outright by employee who then sold interest in it to employer was during the co-ownership period  “made available” to the employee – held yes – Vasili applied – appeal dismissed

James Rivett acted for HMRC.

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