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Date: 2nd December 2020 | Post by: HaesCooper | Category:
A recent case study before the Court of Appeal has found that a crew cab van provided by an employer for use by their employee/s is to be treated as a car, for the purpose of assessing income tax on the employee, and Class 1A NIC on the employer under the ‘benefits in kind’ rules.  HMRC brought the case to the Court of...