The Commissioners for HM Revenue and Customs v Apollo Fuels Limited and Others Brian Edwards and Others: [2014] UKUT 0095 (TCC)a
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 26 February 2014.
Read the full decision in .
Income tax 鈥� car leased to employee 鈥� mileage allowance payments 鈥� whether lease arrangement falling within section 114 Income Tax (Earnings and Pensions) Act 2003 鈥� application of sections 114(3) and 62 ITEPA - whether National Insurance Contributions payable on car 鈥� whether car is a 鈥榗ompany vehicle鈥� for the purpose of section 236(2) ITEPA.
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Published 1 December 2016