S Barnard Ltd v Revenue & Customs [2010] UKFTT 187 (TC) (26 April 2010)

S Barnard Ltd v Revenue & Customs [2010] UKFTT 187 (TC) (26 April 2010)

There was insufficient evidence to determine that provision of an equivalent car was in accordance with normal commercial practice for an employment of the kind held by Mrs Barnard. In the absence of such evidence, the original decision stands and the appeal is dismissed.

Citation
[2010] UKFTT 187
Parties
Appellant: S Barnard Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (NIC)
Jurisdiction
United Kingdom
Judgment Date
26 April 2010
Procedural Posture
Appeal Against NIC Liability and Penalty Determination / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Employment Benefits, Provision of Company Car, Income Tax (earnings and Pensions) Act 2003, Normal Commercial Practice
Tax Law Employment Law Social Security Law National Insurance Contributions Employment Benefits Provision of Company Car Income Tax (earnings and Pensions) Act 2003 Normal Commercial Practice

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Parties

S Barnard Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (NIC)

Respondents

Procedural Posture

Appeal Against NIC Liability and Penalty Determination / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether provision of a car to Mrs Barnard meets condition B in s 169(4) ITEPA, i.e., whether making available an equivalent car is in accordance with normal commercial practice for an employment of the kind held by Mrs Barnard
  2. 2 Whether sufficient evidence was provided to show the provision of the car was normal commercial practice

Ratio Decidendi

There was insufficient evidence to determine that provision of an equivalent car was in accordance with normal commercial practice for an employment of the kind held by Mrs Barnard. In the absence of such evidence, the original decision stands and the appeal is dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the NIC liability is dismissed.
  • The appeal against the penalty is dismissed and the penalty is confirmed.