The Weekly Law Reports
[2020] 1 WLR 5254
Court of Appeal
*Payne and others
v
Revenue and Customs Commissioners
[2020] EWCA Civ 889
2020 June 10, 11;
July 20
July 20
Patten, David Richards, Asplin LJJ
Revenue— Income tax— Employment— Earnings— Employer making vehicle available to employee for work and private purposes— Benefit of vehicle treated as earnings for income tax purposes and varying depending on whether vehicle “car” or “van”— Whether vehicle “goods vehicle” so as to be excluded from definition of “car” and potentially fall within definition of “van”— Whether “construction” of vehicle “primarily suited” for conveyance of goods or burden of any description—
Income Tax (Earnings and Pensions) Act 2003 (c 1), s 115
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