Rory Mullan and Oliver Marre successfully defend employee car leasing arrangements

Rory Mullan and Oliver Marre both of Tax Chambers, 15 Old Square have successfully represented the taxpayers in their appeals against assessments to income tax and national insurance contributions concerning leasing arrangements for employees’ cars in Apollo Fuels Ltd and others v HMRC.

HMRC had argued that the arrangements gave rise to a benefit in kind and that payments in respect of business miles travelled were not approved mileage allowance payments within Chapter 2 of Part 4 ITEPA 2003. The First-tier Tribunal declined to follow an earlier decision in respect of similar arrangements and held that the benefit in kind charge did not apply and that mileage allowances were available in full.

A copy of the judgment can be accessed below