Car benefit arising?

Car benefit arising?

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A team manager lives 20 miles from the pitch. He drives in for training and matches, picking up other team members on the way. He deals with other administrative matters from his home. Does a car benefit and petrol benefit arise?

Kevin Salter

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By AnonymousUser
24th Jun 2002 23:00

Yes there is a benefit unless...
...it is part of his job to collect players and the club insure him for being at work when ferrying team members so that the club is taking on employer liability for everyone in the car. I am sure that others will give some more detail and will also point out that the Revenue will be unhappy to accept that there is no car benefit. All I can say is that six years or so ago someone asked me a similar question. I gave this answer and, after some discussion, it was accepted.

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By neileg
25th Jun 2002 09:38

Not enough info
Car benefit arises when a car is 'made available' for private use. It does not really matter if there is actually any private use. The Revenue will sometimes accept in particular circumstances that there is no such use and waive the charge.

The details of what happens on the trip to and from the pitch is not as relevant as when the manager nips down to the chip shop in his team car...

The bit about dealing with admin from home may or may not be relevant. Does he do this as a requirement of the job, or is it just for his convenience and he could do this elsewhere. If the former, he may be able to argue the case that he works from home. If the latter, forget it.

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