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In Aegis Vision Limited and Sanjay Agarwal [2019] TC7038 the provision of a chauffeur and car was a taxable benefit despite some efforts to ensure that the chauffeur was self employed and providing car services in that capacity.

The company claimed there is no taxable benefit because:

HMRC submitted that these non-commercial arrangements do in fact result in Aegis making the Mercedes available to Mr Agarwal.

The FTT found that the lease arrangement are without commercial justification.

The fact that Mr and Mrs Agarwal do not drive was raised repeatedly by them.

The FTT dismissed the appeal finding that an asset is made available or placed at the disposal of the employee or director.

Useful guides

Company car benefits

How to appeal a decision of HMRC

Penalties for late filing P11Ds

External links

Aegis Vision Limited and Sanjay Agarwal [2019] TC7038