- The Supreme Court has ruled that commuting counts as private use, even if employees work from home.
- X BV leased cars to its employees from 2011-2017 and argued that the flat-rate scheme for private use resulted in excessive VAT.
- However, the court rejected this argument, stating that commuting is considered private use and that both fixed and variable expenses must be allocated to that use.
- The fact that employees can work from home does not change the nature of their journeys to and from the office.
- X BV and the Secretary of State plan to appeal, but the Supreme Court has found their appeals to be without merit.
Source Taxlive
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