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The company owned a helicopter which was provided for personal and business use to the director PB between 2003 and 2006. No charge was made for his private use and he was the only person who used the helicopter.
PB declared the helicopter benefit in his returns. HMRC informed the company that it was liable to pay Class 1A National Insurance in respect of PB’s private and business use of the helicopter.
The company appealed claiming that business use should not be subject to Class 1A NI.
The issue was whether the deductions for business use were allowable for Clas 1A NI charged on the company. It was common ground that Class 1A NI was payable on the full amount of the benefit of having the helicopter provided to the director.
The First-tier Tribunal surmised that the policy in 2000 when the scope of Class 1A...
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