Market leading insight for tax experts
View online issue

Ahmed Brothers (t/a First Stop 2 Shop) v HMRC

In Ahmed Brothers (t/a First Stop 2 Shop) v HMRC (TC02222 – 14 September) a retail partnership made an Astra car available for two of its employees who were also the daughter and son-in-law of one of the partners. HMRC issued an assessment charging national insurance contributions and imposing penalties. The partnership appealed contending that the Astra should be treated as a pooled car within ITEPA 2003 s 167. The First-tier Tribunal (FTT) rejected this contention and dismissed the appeal.

Read the decision

Why it matters: Where an employer makes a car available for use by an employee this is normally treated as a benefit provided for the employee and the employer is normally required to account for national insurance contributions. ITEPA 2003 s 167 provides an exception to...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top