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T Jones v HMRC

In T Jones v HMRC (TC01958 – 30 April) a company provided a specially modified Land Rover Discovery for the use of one of its employees a motor technician. He appealed against his notice of coding contending that the result of the modifications was that the vehicle should be treated as a ‘goods vehicle’ within ITEPA 2003 s 115(2) and should not be treated as a car. The First-tier Tribunal rejected this contention and dismissed his appeal.

Read more here.

Why it matters: The First-tier Tribunal upheld HMRC’s view that despite the modifications the Land Rover Discovery remained a car (on which car benefit was chargeable) rather than a goods vehicle.

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