Industrial Doors (Scotland) Ltd v HMRC

In Industrial Doors (Scotland) Ltd v HMRC (TC00571 – 2 August) HMRC issued a ruling that a company was required to pay Class 1A national insurance contributions in respect of two cars. The company appealed contending that the cars were ‘pooled cars’ within ITEPA 2003 s 167. The First-Tier Tribunal accepted this contention and allowed the appeal. The tribunal found that ‘the cars were from time to time taken home overnight by employees particularly where they required these to start the next working day making a journey which would make more sense to start from their home rather than from the parking area for the cars’. However the tribunal held that this did not prevent the cars from qualifying as ‘pooled cars’ since they were normally kept at the company’s premises and ‘met the condition that pooled cars are not normally kept overnight on...