Evidence is unconvincing

The taxpayer was a director of a company that provided her with the use of a Mercedes. At a meeting with HMRC the business claimed it was a pool car.

It was kept in garaged at the company; no log was maintained of the journeys taken in the vehicle. HMRC claimed the car was not a pool car and was in fact available for the exclusive use of the taxpayer. The department raised assessments accordingly.

The taxpayer appealed.

At the tribunal hearing the taxpayer said she had another company car on which she paid tax and she also owned a car privately. She used the Mercedes to visit clients only.

The company claimed a log had been kept in respect of journeys made in the car but that it had disappeared. The taxpayer had kept details in diaries...