No proof provided

The taxpayer claimed a Porsche Carrera S owned by his company was for his private use only and the firm did not provide fuel; thus no car fuel benefit was due.

At an employer compliance review in 2008 HMRC asked about the company cars returned on the form P11D in respect of which fuel benefit had not been returned.

Fuel had been bought using a company credit card but there were no records to show the fuel had been reimbursed to the employer.

The company claimed it did not pay for fuel bought for the Porsche but could produce no evidence. HMRC disagreed and amended the relevant assessments.

The company appealed.

The First-tier Tribunal said it was for the company to show HMRC were incorrect. The car was a company asset on which capital allowances...