GR Solutions Ltd v Revenue & Customs [2012] UKFTT 234 (TC) (02 April 2012)
The car was made available to Mr Hall by the company by reason of his employment within the meaning of ITEPA s.114(1), and the fuel was provided for the car by reason of his employment under s.149(1); part-ownership does not remove the car from the benefit regime; the appeal is dismissed.
- Citation
- [2012] UKFTT 234
- Parties
- Appellant: G R Solutions Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 02 April 2012
- Procedural Posture
- Appeal / First Tier Tribunal (tax Chamber) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- National Insurance Contributions, Car Benefit, Car Fuel Benefit, Employment Benefits, Income Tax (earnings and Pensions) Act 2003
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
G R Solutions Ltd
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Legal Issues
- 1 Whether the car was 'made available' to Mr Hall by the company by reason of his employment under ITEPA s.114(1)
- 2 Whether fuel was 'provided for a car by reason of an employee's employment' under ITEPA s.149(1)
- 3 Whether part-ownership by the employee affects liability for car and fuel benefit charges
Ratio Decidendi
The car was made available to Mr Hall by the company by reason of his employment within the meaning of ITEPA s.114(1), and the fuel was provided for the car by reason of his employment under s.149(1); part-ownership does not remove the car from the benefit regime; the appeal is dismissed.
Court Disposition
Appeal dismissed
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment