Monthly Archives: August 2014

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Owner-Managed Businesses: Car Benefit

By |August 17th, 2014|

The First-tier Tribunal (Tax Chamber) has recently ruled that a car leased in the name of a company but for which all lease payments, maintenance and insurance were borne by the director who used it was a benefit provided by reason of employment.

This decision may have an impact on any business that leases cars through […]

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