Car provided for company director
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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Car provided for company director
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.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: