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My client currently has a long running dispute with HMRC as to whether two cars owned by his business are available for use by the directors.
The vehicles have categorically not been used and have not even been taxed so they could not legally be driven on the public roads.
The HMRC Officer is still insisting that tax be paid on the car scale benefit figures.
My client currently has a long running dispute with HMRC as to whether two cars owned by his business are available for use by the directors.
The vehicles have categorically not been used and have not even been taxed so they could not legally be driven on the public roads.
The HMRC Officer is still insisting that tax be paid on the car scale benefit figures.
I am aware that HMRC are strict here; for example if an employee has a broken leg or is banned from driving they still refuse to accept that the car is unavailable to use! I understand that handing back the keys is recommended but in a small business this could well involve giving them with one hand and receiving with the other!
Do Taxation readers have any thoughts or experience on this topic that might help...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
