The Commissioners for HM Revenue and Customs v Apollo Fuels Limited and Others Brian Edwards and Others: [2014] UKUT 0095 (TCC)a

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 26 February 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v Apollo Fuels, Brian Edwards and Others.

Income tax – car leased to employee – mileage allowance payments – whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 – application of sections 114(3) and 62 ITEPA - whether National Insurance Contributions payable on car – whether car is a ‘company vehicle’ for the purpose of section 236(2) ITEPA.

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