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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v Apollo Fuels Led [2014] UKUT 95 (TCC) (26 February 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/95.html
Cite as: [2014] UKUT 95 (TCC)
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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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