TC00889: Angela Ryan-Munden

Mrs Ryan-Munden was a director of Securidoor in May 2003. During a visit to the company premises in November 2006 the HMRC officer established that the company owned a Mercedes Benz car, provided fuel for it and made it available to Mrs Ryan-Munden. It was claimed by Securidoor that it was a company pool car, HMRC did not believe this and consequently sought payment of income tax from Mrs Ryan-Munden in the sum in excess of £25,000. The Company and Mrs Ryan-Munden failed to provide satisfactory evidence to show that all 5 conditions relating to pool cars existed.

Key point: The case is worth a read as to how tenacious the Revenue will be in pursuing this type of matter and what employers need to establish for the pool car exemption.