Following the decision in the Upper Tribunal (UT) case of Noel Payne, Christopher Garbett, Coca-Cola European Partners Great Britain Limited v HMRC [2019] UKUT 0090 (the ‘Coca-Cola case’) released in March 2019, we have received a number of enquiries from members about the impact of the case on the benefit in kind treatment of similar vehicles used by their clients. A particular concern has been the position for prior years. This is an exceedingly complex area and requires the member to consider not just the technical tax aspects, but also their obligations under PCRT.
