A car rented out by a company to a chauffeur who drove a director from home to the office and other business and private journeys was made available by reason of employment for the director’s private use, so car and fuel benefit in kind charges arose. 

The second appellant (SA) was a director-shareholder of the appellant company. SA and his wife lived approximately ten minutes away from the company’s office by car. They did not drive, and SA had never walked to the office; he always required a driver to take him to his office.

SA knew an individual (Mr A) in his capacity as a mini-cab driver and they had developed a good working relationship over the years. In 2010, the company decided that rather than continuing with ad hoc travel arrangements with mini-cab firms, they would seek to engage Mr A to carry out the duties of chauffeur.