Industrial Doors (Scotland) Ltd v Revenue & Customs

����������������������� �TRIBUNAL JUDGE: W Ruthven Gemmell, WS � ����������������������������������� ����������� �MEMBER:��� ����������� ��� Peter R Sheppard, ATII��� �����������������������

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Mrs Christine Cowan, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

This is an Appeal by Industrial Doors (Scotland) Limited (�IDL�) against a decision by the Commissioners of HM Revenue and Customs (�The Commissioners�), by letter dated 3 September 2009, that Class 1A National Insurance Contributions were due for an amount of �17,256.67 in respect of the period from 6 April 2001 to 5 April 2007 inclusive (�period of appeal�) in respect of car and car fuel benefits for two cars.

The issue in dispute is whether the two cars satisfied all five conditions of Section 167 of the Income Tax (Earnings & Pensions) Act 2003 (�ITEPA�) to categorise them as pooled cars. IDL�s grounds of appeal are that they do not accept nor agree that they are liable to pay Class 1A National Insurance Contributions for car and car fuel benefits as, in their view, they have satisfied all five conditions for pooled cars.� The Commissioners contended that IDL have not met the conditions.