SE23805 - Pooled cars and vans: claims for "pooled car or van" status; 1995/96 and earlier years; claims to be determined by an Inspector

If you get a claim that a particular car should be classed as a "pooled car or van" refer it to an Inspector.

The Inspector should submit the case to Employment Income Technical . before any appeal is set down for hearing by the Commissioners where

• a formal appeal is made against an Inspector's refusal to admit "pooled car or van" status, and
• the employees concerned insist on pressing the matter to a hearing before the Commissioners.

Note that there is nothing to prevent a single car or van from counting as a "pooled car or van" provided it meets all the relevant conditions.