The appellant company was liable to Class 1A National Insurance contributions and penalties on the basis the appellant had not provided any evidence that certain employees did not use employer-provided fuel for private use without reimbursement. 

The appellant company was connected to a group of companies (RG), which carried on business in plant hire to operate the plant, and ancillary activities. The appellant supplied workers to the rest of RG. The appellant also employed two or three travelling salesmen, who visited the appellant’s head office at least once a week, but otherwise travelled around between potential and actual customers.  

The salesmen, and selected other employees, were provided with company cars. The relevant employees were entitled to use their company cars for private purposes as well as for work. The appellant also provided fuel for the relevant employees, who were allowed to fill up their tanks once a week. The relevant