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Income tax

08 April 2016
Issue: 7693 / Categories: Case law , Law digest , In Court
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Revenue and Customs Commissioners v Apollo Fuels Ltd and others [2016] EWCA Civ 157, [2016] All ER (D) 170 (Mar)

The Court of Appeal dismissed the Revenue and Customs Commissioners’ appeal concerning whether an employee was liable to income tax in respect of a car leased to him by his employer on arm’s length commercial terms, including lease charges at full market value. The tribunals had been right to have decided that a charge to income tax arose under Ch 6 of Pt 3 of the Income Tax (Earnings and Pensions) Act 2003 only if the terms on which a car was leased to an employee conferred a benefit on the employee in the ordinary sense of that word, and the employees in the present case had received no such benefit.

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Birketts—trainee cohort

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Keoghs—four appointments

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Real estate team in Yorkshire welcomes new partner

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