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pool cars
Pool Cars
It is appropriate this week that pool cars are covered in the Newsletter, as they have been the subject of both questions that we have been frequently asked and some recent case law: FAQ – What are the conditions for treating a car as a pool car? If a car or van meets the statutory [...]
Time for Group Limited v HMRC February 2012
Between the tax years 2006/07 and 2009/10, Time for Group Limited (TFG) had a number of company cars, which they claimed as pooled cars. However, HMRC imposed a Class 1A National Insurance Contributions (NICs) charge in the sum of £6,602.00 on TFG in respect of the NICs due on a benefit charge. TFG, owned by [...]
How do we prevent a pool car or van from being taxed as a company vehicle?
If a pool car or van, otherwise called a “pooled” car or van by HMRC, meets the statutory conditions, it is not treated as a company vehicle. As a result, the drivers using the vehicle are not liable for the car or van benefit and fuel charges. Meeting the conditions is therefore critical. In the [...]
