GR Solutions LTD v The Commissioners for HM Revenue and Customs: [2013] UKUT 0278 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Aleksander on 01 July 2013

Read the full decision in GR Solutions LTD v The Commissioners for HM Revenue and Customs: [2013] UKUT 0278 (TCC).

NATIONAL INSURANCE CONTRIBUTIONS – Income Tax (Earnings and Pensions) Act 2003, s 114 – whether car purchased outright by employee who then sold interest in it to employer was during the coownership period “made available” to the employee – held yes – Vasili applied – appeal dismissed.

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