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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Revenue And Customs v Apollo Fuels Led [2014] UKUT 95 (TCC) (26 February 2014) 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
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