A statutory off-road notification did not mean that a company car was unavailable for private use, and an appeal against discovery assessments for all relevant tax years except one was dismissed.  

The appellant company ran a car dealership. In 2001, it 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 first appellant (TN) for periods longer than those for which a benefit-in-kind had been declared. HMRC issued income tax assessments for the tax years 2012/13 to 2014/15 and 2016/17 and a closure notice for 2015/16, and National Insurance contributions determinations to the company for the years 2010 to 2017. The appellants appealed. 

The First-tier Tribunal (FTT) concluded it was likely that: (1) the Maserati was used by TN for personal as well as business purposes from 2011/12