In McKenna Demolition Ltd v HMRC (and related appeal) (TC01204 – 10 June) a company (M) provided a car and fuel for its managing director. It failed to account for Class 1A National Insurance Contributions in respect of the car.
HMRC issued a ruling that the company was required to pay Class 1A Contributions and the First-tier Tribunal dismissed the company’s appeal.
Why it matters: The First-tier Tribunal upheld HMRC’s view that where a company provides a car and fuel for one of its directors it is required to account for Class 1A National Insurance Contributions.
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