Decision Number: |
TC 02753 |
Appellant:
|
Apollo Fuels Ltd & Others
Brian Edwards & Others |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
David DEMACK
|
Date Of Decision:
|
12/12/2012 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Employment income |
Notes:
|
INCOME TAX and NICs – benefits to employees – whether car leases to employees of group of companies constituted taxable benefits – no – whether taxable as earnings under s.62 ITEPA – yes – whether tax payable where employees paid sums agreed with employers considered to be full market value – no –whether liability to NICs in those circumstances – no – appeal allowed |
Decision(s) to Download:
|
TC02753.pdf
|