Income Tax: Employee benefits: arm’s length leasing of cars | Practical Law

Income Tax: Employee benefits: arm’s length leasing of cars | Practical Law

The Court of Appeal has held that employees are not subject to tax and National Insurance contributions on cars leased to them at arm’s length by their employer as they do not constitute a benefit.

Income Tax: Employee benefits: arm’s length leasing of cars

Practical Law UK Articles 7-627-1039 (Approx. 3 pages)

Income Tax: Employee benefits: arm’s length leasing of cars

by Norton Rose Fulbright LLP
Published on 28 Apr 2016 • United Kingdom
The Court of Appeal has held that employees are not subject to tax and National Insurance contributions on cars leased to them at arm’s length by their employer as they do not constitute a benefit.