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)

BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

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)

[New search] [Contents list] [Printable PDF version] [Help]

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
PDF Copy:                                 [2021] UKFTT 300 (TC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08242.html