Samantha Gibson v HMRC

In Samantha Gibson v HMRC [2014] UKFTT 935 (3 October 2014) the FTT found that the use of a company car was not taxable as a benefit in kind.

Shortly after joining the company Mrs Gibson married its director. She had been provided with a car and fuel was paid for from her husband’s personal bank account. The marriage had then broken down in 2009. She had stopped working for the company but had continued to receive a salary until her ‘employment’ ceased in March 2012.

Mrs Gibson had filed a tax return for the year 2010/11 without declaring any benefit from her employment. HMRC had then received the company’s end of year details of pay and tax including car benefits and issued new assessments.

Mrs Gibson contended that her ex-husband had told her that the car was no longer a company car and that he...