Kevin Read discusses a recent tax case that also brought in arguments on ‘estoppel’ and ‘legitimate expectation’.
The income tax legislation regarding pool cars (ITEPA 2003, s 167(3)) sets out the conditions for a car to be a pool car.
These include the following:
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The car was made available to, and actually used by, more than one employee.
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The car was not ordinarily used by one of those employees to the exclusion of the others.
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In the case of each of those employees, any private use of the car made by the employee was merely incidental to the employee's other use of the car in that year.
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The car was not normally kept overnight on, or in the vicinity of, any residential premises where any of the
