Smallman & Sons Ltd, Lisa Garrety & Brian Garrity v Revenue & Customs (Benefit in kind - cars acquired by employer on lease purchase and made available to employees) [2021] UKFTT 300 (TC)
Notes: Benefit in kind - cars acquired by employer on lease purchase and made available to employees - full costs recharged to the directors - whether class 1A NICs and income tax under Chapter 6 Part 3 ITEPA 2003 due - whether a -benefit- arose up to 2015-16 - Apollo Fuels considered - whether arrangements constituted employer as agent such that cars not -made available- by it - limitation of charge when property in cars transferred to directors on exercise of purchase option - whether any omission from income tax returns and inaccuracy in Class 1A returns brought about by carelessness - appeal allowed in part in principle