P1262 Car benefits - Tim Norton case
Tolley CPD
Car benefits - Tim Norton case
Robert Jamieson
Seminar
This Seminar is 22 minutes long. This time will be automatically added to your CPD tracker.
Chapters in this video
- 1) Introduction
- 2) S114(1) ITEPA 2003
- 3) Tim Norton Motor Services Ltd v HMRC (2020)
- 4) Use of the cars
- 5) Were the conditions in S114(1) ITEPA 2003 satisfied?
- 6) First Tier Tribunal decision
- 7) But….