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The director of the taxpayer company – of which he was also an employee and shareholder – bought a car in April 2004 and sold a 90% share to the business.
He used the vehicle for both business and personal use making a 10% contribution towards the running and paying 10% of the fuel costs.
No car or car fuel benefit was reported to HMRC for the years 2002/03 to 2008/09.
The Revenue decided car and car fuel benefit legislation applied to the vehicle because it was available to the director for private use by virtue of his employment.
The department assessed the company to class 1A National Insurance on the benefits. The company appealed.
The First-tier Tribunal said the appeal turned on whether the car was made available by the company to the director. If so it would be deemed to be the case under
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