Impact Foiling Ltd. & ors. v HMRC - tax and NICs on private use petrol cost reimbursed to employer - Special Commissioners of Income Tax Decisions, 3.10.06

The issue was the liability of employees to tax and National Insurance Contributions in respect of car fuel for private use originally paid for by their employer but reimbursed by them after the end of the relevant tax year. It was quite clear that if they had reimbursed the employer during the relevant year there would have been no tax or NI liability (see Taxes Act 1988 s.158(6) and, from 2003, ITEPA 2003 s.151).

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