26 February 2014

UT Decision: HMRC v Apollo Fuels Ltd & Edwards

Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA – whether National Insurance Contributions payable on car – whether car is a ‘company vehicle’ for the purpose of section 236(2) ITEPA

David Yates acted for HMRC.

Please click here for the full decision.