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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Smallman & Sons Ltd, Lisa Garrety & Brian Garrity v Revenue & Customs (Benefit in kind - cars acquired by employer on lease purchase and made available to employees) [2021] UKFTT 300 (TC) (24 August 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08242.html
Cite as: [2021] UKFTT 300 (TC)
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| Decision Number: | TC 08242 |
| Appellant: | Smallman & Sons Ltd, Lisa Garrety & Brian Garrity |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Kevin POOLE |
| Date Of Decision: | 24/08/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Benefit in kind - cars acquired by employer on lease purchase and made available to employees - full costs recharged to the directors - whether class 1A NICs and income tax under Chapter 6 Part 3 ITEPA 2003 due - whether a -benefit- arose up to 2015-16 - Apollo Fuels considered - whether arrangements constituted employer as agent such that cars not -made available- by it - limitation of charge when property in cars transferred to directors on exercise of purchase option - whether any omission from income tax returns and inaccuracy in Class 1A returns brought about by carelessness - appeal allowed in part in principle |