MWL International Ltd and another v HMRC

In MWL International Ltd and another v HMRC [2024] UKFTT 402 (TC) (16 May 2024) the First-tier Tribunal (FTT) dismissed the company’s appeals against HMRC decisions that Class 1A NICs were due in respect of cars made available to employees rejecting the company’s contentions that the cars were pool cars not subject to the charge and that HMRC were estopped from arguing otherwise as a result of a 1993 agreement that they would be treated as pool cars. 

The companies traded in physical commodities from various overseas countries to destinations in the Middle East. Since 1989 the company had owned or leased cars which were prestige limousines equipped with telephone connections (via Bluetooth for the years involved in the appeal). The cars were made available to customers visiting the UK and at other times were made available to and used by one or more directors and...