Claim demolished

The taxpayers a company and its managing director claimed a car used by the director was a pool car and did not give rise to car benefit and fuel benefit charges.

The vehicle a saloon car was made available to the director and fuel was supplied by the company. The director claimed the vehicle should be treated as a pool car because he was on 24-hour call so effectively there was no home-to-work travel.

He took the car to his home so that he could visit a site early rather than go to the office first. Furthermore other employees could use the car and the director owned two other vehicles.

HMRC disagreed saying the car was available for the director’s private use. No mileage records were kept of journeys carried out by...