Field Court Tax Chambers

Peter Vaine’s article in this month’s Tax Journal addresses the recent case of Tim Norton Motor Services Ltd v HMRC which concerns when a car is ‘available’ to an employee and thus a taxable benefit as part of their employment. In this thought provoking article, Peter shares his analysis of the judgement, its implications, and its shortcomings. In what is likely to become a contentious issue for many, Peter’s insight will no doubt prove to be invaluable going forwards, and this article is well worth a read. It can be found in the Tax Journal here or on the FCTC website here.

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