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Providing a company car to an employee is treated as a taxable benefit but there is an exemption to the general rule where the car provided by the employer is used as a "pool car"
In its judgment in the case of Astra Zeneca UK Limited v HRMC, the European Court of Justice has followed the Advocate General's opinion that part payment of salary to employees in the form of vouchers is a taxable supply for VAT purposes
The Special Commissioner has held that a payment made to a former employee was chargeable to tax as a termination payment under section 401 of the Income Tax (Earnings and Pensions) Act 2003
