.png)
.png)
Law trumps all
Pool cars estoppel legitimate expectation ultra vires – these were all discussed in the interesting but unnecessary First-tier Tribunal case of MWL International Ltd and Maywal Ltd (TC9169).
Many aspects of tax were covered in this case which I say was unnecessary because:
- the agreement between HMRC and the taxpayer regarding pool cars was severely flawed and should never have been given in that form arguably the Inspector was negligent; and
- the cars were demonstrably not pool cars and so in my view the appeal should not have been brought.
Brief facts
The case relates to 12 cars being seven Mercedes two Teslas one Land Rover Discovery one BMW and one Porsche Cayenne mostly kept at the managing director’s house and which were treated as pool cars.
At a meeting in 1993 the Revenue inspector agreed with the taxpayer...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
