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 company stock vehicles were used for private purposes and that NICs for car and fuel benefits are due.

Citation
[2011] UKFTT 446 (TC)
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, Employee Benefits
Tax Law Employment Law National Insurance Contributions Car Benefit Charge Car Fuel Benefit Burden of Proof Employee Benefits

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 National Insurance Contributions (NIC) for car and fuel benefits are due in respect of vehicles used by AH between 2003 and 2009
  2. 2 Whether the vehicles were privately owned or company stock
  3. 3 Whether all costs for private use were paid privately

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 company stock vehicles were used for private purposes and that NICs for car and fuel benefits are due.

Court Disposition

appeal dismissed

Orders

  • Assessment of National Insurance Contributions for car and fuel benefits stands.