Prestige company cars were made available to a director for benefit-in-kind purposes, and statutory off-road notifications and the need for management permission to use the cars under the company's handbook did not mean that they were not made available.

The first appellant (a company) ran a Ford car dealership. In 2001, the appellant company bought an expensive and rare Maserati, and in 2005 a Ford GT40 (a rare high-performance car). Following a PAYE audit in 2016, HM Revenue and Customs (HMRC) concluded that those cars had been made available to the second appellant (Mr N, a director) for periods longer than those in relation to which a benefit-in-kind had been declared.

HMRC issued National Insurance contributions (NICs) determinations to the company for the tax years 2010/11 to 2016/17, income tax assessments for 2012/13 to 2014/15 and 2016/17, and a closure notice for 2015/16. The appellants appealed. 

The First-tier Tribunal