Smallman & Sons Limited, Lisa Garrity, Brian Garrity v the Commissioners For Her Majesty’s Revenue And Customs

Tax and NICs on company cars acquired on lease purchase in company name

These appeals are concerned with liabilities to income tax and Class 1A national insurance contributions (and associated penalties) imposed on Smallman & Sons (SSL), Lisa Garrity (LG) and Brian Garrity (BG) (together, the Appellants) in respect of company cars acquired on lease purchase in the name of SSL and used by LG and BG and a member of their family during the tax years 2011-12 to 2016-17 inclusive.