Employees provided with a fuel card who made good the cost of private fuel to the appellant employer after the end of the relevant tax years had received a benefit-in-kind, and Class 1A National Insurance contributions (NIC) liabilities therefore arose for the appellant, although liability for one of those years was time-barred.

Background

The appellant was subject to an employer review by HM Revenue and Customs (HMRC), which considered the appellant’s practice of providing car fuel. Employees who were not office-based were able to purchase fuel for their cars using an ‘Arval’ fuel card provided by