Market leading insight for tax experts
View online issue

JB Little v HMRC

Car fuel

In JB Little v HMRC (TC01184 – 7 June) a company director was provided with a Porsche by his employer. HMRC issued amendments to his self-assessments charging tax on car fuel benefit under ITEPA 2003 s 149.

The First-tier Tribunal dismissed the director’s appeal finding that he had paid for the fuel for the car for by the use of a company credit card and that he had not produced any records indicating that he had reimbursed the company for the cost of the fuel.

Why it matters: ITEPA 2003 s 149 provides that where car fuel is provided to an employee the cash equivalent of the fuel benefit is treated as earnings. ITEPA 2003 s 151 provides that the ‘cash equivalent’ is nil if the employee complies with a requirement to reimburse the whole of the...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top