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Off the road

15 June 2006
Issue: 4062 / Categories: Forum & Feedback

My client currently has a long running dispute with HMRC as to whether two cars owned by his business are available for use by the directors.
The vehicles have categorically not been used and have not even been taxed so they could not legally be driven on the public roads.
The HMRC Officer is still insisting that tax be paid on the car scale benefit figures.

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