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 .
NATIONAL INSURANCE CONTRIBUTIONS 鈥� Income Tax (Earnings and Pensions) Act 2003, s 114 鈥� whether car purchased outright by employee who then sold interest in it to employer was during the coownership period 鈥渕ade available鈥� to the employee 鈥� held yes 鈥� Vasili applied 鈥� appeal dismissed.
Updates to this page
Published 1 December 2016