EIM23121 - Employment Income Manual - HMRC internal manual
A guide to the Income Tax (Earnings and Pensions) Act 2003.
Source: gov.uk
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Coca-Cola seeks permission to appeal 'van or car' tax case
4 people found this useful The future tax status of thousands of vehicles hangs in the balance after drinks giant Coca-Cola said it was hoping to lodge an appeal with the Supreme Court. The Court of Appeal ruled in favour of HMRC last year, deciding that the use of three vehicles – two Volkswagen Kombis and a Vauxhall Vivaro – should be treated as cars, rather than vans, for tax purposes. The ruling increased the amount of tax due from both the employer – Coca-Cola European Partners Great Britain (CCEP) – and the employees. If unchallenged, the Court of Appeal’s decision could set a...
Source: fleetnews.co.uk