Court of Appeal – Apollo Fuels successfully represented by Rory Mullan and Oliver Marre

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 [2016] 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]