§ Mr. Trotterasked the Chancellor of the Exchequer in what circumstances the regular use by a person of a pooled car for daily journeys totalling 40 miles in respect of travel to and from work would be regarded as incidental so as not to give rise to a taxable benefit on the person concerned.
§ Mr. Robert SheldonThe question whether the private use of a pooled car is incidental to its other use will not depend simply on the distance travelled. The use will be regarded as incidental if it can be said to be subordinate to the primary use of he car; and this will depend on the facts of each case.