TaxZone Newthwire 55: Important Tax Cases

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TaxZone Newthwire

Issue 55 - 5 July 2004 - Important Tax Cases

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Editorial note

Commonsense and taxation have very little in common, and the former is no longer politically correct. Taxation is imposed by the government of the day to further its own political a...

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Christensen v Vasili
Patricia Arnold of Patricia J Arnold & Co of Hexham has very kindly pointed out an error in this wire. The High Court judgment in Christensen v Vasili reversed the decision of the Special Commissioners (see [2004] STC 935), so that although Mr Vasili had 5% personal ownership of his company motor vehicle, he still came within the benefit in kind charging provisions.

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