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Tax Investigations Update

Richard Clarke tax director at PricewaterhouseCoopers LLP explores HMRC enquiries into mileage logs for company cars and company residence
Wider implications?
A recent Special Commissioners case (Impact Foiling Ltd v HMRC SpC 562) concerned a fairly commonly found situation where following HMRC enquiries it was established that the mileage logs for company cars were inaccurate. However in light of other recent decisions the consequences of this case may be more widespread than first thought.
The case involved two directors who were provided with company cars. The directors bought the fuel for the cars and kept a mileage log to record business mileage. The directors then made expense claims based on the business...

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