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DJ Cooper v HMRC (and related appeals)

In DJ Cooper v HMRC (and related appeals) (TC02120 – 20 July) two relatives (D and P) were the directors of a family company (L). They were also members along with D’s wife and son of a partnership (C) which provided administrative services to L. C provided the partners with cars. HMRC issued assessments on the basis that the provision of these cars was a taxable benefit of the directors within ITEPA 2003 s 114. L and the directors and partners appealed contending that any benefit was received because of the partnership and could not be attributed to the directorships which D and P held. The First-tier Tribunal rejected this contention and dismissed the appeals. Judge Sadler observed that the question was ‘in what circumstances a car is to be regarded as made available by reason of a person’s employment where it...

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