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Decision Number: |
TC 06082 |
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Appellant:
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Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Guy BRANNAN
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Date Of Decision:
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30/08/2017 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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INCOME TAX – ITEPA 2003 Part 3 Chapter 6 - provision of cars, vans and fuel to employees - whether three vehicles were “goods vehicles” – whether “a vehicle of a construction primarily suited to the conveyance of goods or burden” within s 115(2) ITEPA 2003-modifications to vehicles - correct test to be applied |
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Decision(s) to Download:
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TC06082.pdf 
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