Keith Gordon, barrister, reports on the case of Christensen (HMIT) and Vasili. This article appeared in the June 2004 issue of Tax Adviser. To download the article in Adobe (pdf) format, please click on the link below. As the tax charges on employer-provided cars have risen over the past quarter century, a number of schemes have been devised to mitigate their impact on employers and employees. This case involves the simple measure of ensuring that the employer and employee jointly own the car. The special commissioner had held that the scheme was successful and hence the Inland Revenue appealed to the High Court.
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