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Decision Number: TC 03529
Appellant: MC & LJ Ive Ltd Mr Michael Ive
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Peter KEMPSTER
Date Of Decision: 01/05/2014
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Employment income
Notes: INCOME TAX & NIC – leased cars – whether a benefit in kind to director –
whether discovery assessments validly issued – whether NIC liability on
accommodation expenses - appeals allowed in part
Decision(s) to Download: TC03529.pdf TC03529.pdf