TaxZone Newthwire 55: Important Tax Cases

TaxZone Newthwire
Issue 55 - 5 July 2004 - Important Tax Cases
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Comments

Christensen v Vasili

Sherlock | | Permalink

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.