.png)
.png)
Vans, cans and cars
Key points
- Are combi vans to be treated as a van or car for benefit-in-kind purposes?
- The definition of car and van in ITEPA 2003 s 115.
- The commercial vehicles provided by Coca-Cola had been modified.
- The Court of Appeal found the vehicles were not vans.
- The benefit-in-kind charge on the employees was to be calculated according to company car rules.
- Class 1A National Insurance liabilities will arise on the employer.
The ongoing dispute between HMRC and Coca-Cola European Partners Great Britain Limited (Coca-Cola) and two of its employees (Noel Payne and Christopher Garbett) was heard before the Court of Appeal on the 10 and 11 June 2020 (Case Nos: A3/2019/1203 and A3/2019/1215). The case relates to vehicles provided to employees of Coca-Cola and whether these should be considered to be a van or a car for benefit-in-kind purposes.
The decision of the Appeal Court judges (see tinyurl.com/y5uv7ets)...
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.
