TAXING CREW CAB VANS

摘要

A DISAGREEMENT between HMRC and soft drink giant Coca-Cola over the benefit in kind tax status of crew cab vans has left businesses and tax advisers in limbo. The recent tax case, Coca-Cola European Partners Great Britain Ltd v HMRC [2017] TC 06082, has cast uncertainty over the tax status of these vehicles, meaning potential confusion for businesses, their employees and advisers, not to mention dealerships and manufacturers.