Rory Mullan and Oliver Marre of Old Square Tax Chambers have successfully represented the respondent taxpayers before the Court of Appeal in HMRC v Apollo Fuels Ltd & others  EWCA Civ 157.
Lord Justice David Richards accepted Apollo Fuels’ principle contention that “a charge to income tax arises under Chapter 6 only if the terms on which a car is leased to an employee confer a benefit on the employee in the ordinary sense of that word”. He also accepted that where payments by an employee meant there was no actual charge under Chapter 6, a full mileage allowance was available to the employee.
The hearing took place in the Court of Appeal before Lady Justice Sharp, Lord Justice Sales & Lord Justice David Richards on 24 and 25 November 2015.
A copy of the judgment can be accessed here.
[Posted: 17 March 2016]