United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> GR Solutions Ltd v HMRC [2013] UKUT 278 (TCC) (19 June 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/278.html
Cite as: [2013] UKUT 278 (TCC)

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GR Solutions Ltd v HMRC [2013] UKUT 278 (TCC) (19 June 2013)

"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."

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