Autowest Ltd v Revenue & Customs [2011] UKFTT 446 (TC) (05 July 2011)

Autowest Ltd v Revenue & Customs [2011] UKFTT 446 (TC) (05 July 2011)

AW and AH failed to discharge the burden of proof to show that the vehicles were privately owned and used exclusively for private purposes. The evidence, including AH's prior admissions and lack of corroborating documentation, supported HMRC's assessment that car and fuel benefits were provided and Class 1A NICs are due.

Citation
[2011] UKFTT 446
Parties
Appellant: AH; Appellant: AW; Respondent: HMRC
Jurisdiction
United Kingdom
Judgment Date
05 July 2011
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
appeal dismissed
Legal Topics
National Insurance Contributions, Car Benefit Charge, Car Fuel Benefit, Burden of Proof, Private Vs Business Use of Vehicles
Tax Law Employment Law National Insurance Contributions Car Benefit Charge Car Fuel Benefit Burden of Proof Private Vs Business Use of Vehicles

Case Brief

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Parties

AH

Appellant

AW

Appellant

HMRC

Respondent

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether Class 1A National Insurance Contributions are due for car and fuel benefits provided to AH by AW between 2003 and 2009
  2. 2 Whether the vehicles in question were privately owned and used exclusively for private purposes or were company stock vehicles used for private benefit
  3. 3 Whether the burden of proof was discharged by AW and AH to show HMRC's assessment was incorrect

Ratio Decidendi

AW and AH failed to discharge the burden of proof to show that the vehicles were privately owned and used exclusively for private purposes. The evidence, including AH's prior admissions and lack of corroborating documentation, supported HMRC's assessment that car and fuel benefits were provided and Class 1A NICs are due.

Court Disposition

appeal dismissed

Orders

  • The assessment of HMRC stands; Class 1A NICs are due for the relevant period.