{"id":699,"date":"2016-10-28T13:00:00","date_gmt":"2016-10-28T12:00:00","guid":{"rendered":"https:\/\/lancasterclements.co.uk\/?p=699"},"modified":"2016-10-10T09:40:59","modified_gmt":"2016-10-10T08:40:59","slug":"so-why-cant-my-company-get-a-tax-deduction-for-a-parking-fine","status":"publish","type":"post","link":"https:\/\/www.lancasterclements.co.uk\/so-why-cant-my-company-get-a-tax-deduction-for-a-parking-fine\/","title":{"rendered":"So why can\u2019t my company get a tax deduction for a parking fine?"},"content":{"rendered":"<h1>Your business makes lots of deliveries by van to clients and quite often drivers have to park on double yellow lines as there is no available parking nearby. The result is quite a lot of Penalty Charge Notices (PCNs) issued by the local authority or the police. Your drivers are instructed to avoid parking in such locations but they often have no choice if the business is to provide an efficient service to clients. Any chance of getting a tax deduction?<\/h1>\n<p>The short answer is no. The long answer is also no as G4S has found out in a lengthy judgement released by a Tax Tribunal in April 2016.<\/p>\n<p>Tax legislation contains no specific prohibition for the deduction of fines so the courts have had to decide from time to time whether any principles apply for deciding whether a tax deduction is available.<\/p>\n<p>HMRC argued that the decision made in the Court of Appeal in Alexander von Glehn Ltd gave rise to a principle that:<\/p>\n<ul>\n<li>the purpose of a fine is to punish a taxpayer and<\/li>\n<li>the legislative policy behind the imposition of a fine would be diluted if tax relief were given.<\/li>\n<\/ul>\n<p>G4S did not dispute the existence of this principle but claimed the PCNs they incurred for parking infringements were rather different in character to the penalty incurred in the von Glehn case. In that case the company was fined in the First World War for exporting goods to enemy territory. The fine was \u00a33,000 \u2013 a considerable sum then and clearly meant to punish. G4S claimed its PCNs were of a different character from the public policy issues arising from \u2018trading with the enemy\u2019.<\/p>\n<p>The Tribunal did not agree with G4S. The purpose of the PCNs is to punish the taxpayer. The payment was at least in part a payment to meet its obligation to pay the fines as a consequence of breaking the law rather than being incurred for the purposes of its trade.<\/p>\n<p>Despite this case, there will be instances where a tax deduction is available:<\/p>\n<ul>\n<li>If PCNs are attached to an employee\u2019s car or handed to the employee at the time of the offence and the business pays the fine, a tax deduction will be given to the business but the employee is taxable on the payment as employment income.<\/li>\n<li>If the \u2018fine\u2019 arises because a car has exceeded the paid for time in a private car park, this is simply an excess charge payable under the terms of the contract made with the car park provider. This will be allowable if incurred \u2018wholly and exclusively for the purposes of the trade\u2019.<\/li>\n<\/ul>\n<h1>If you need further information or advice on your position\u00a0then please\u00a0contact us on our <a href=\"https:\/\/lancasterclements.co.uk\/contact-us\/\"><span style=\"color: #000080;\">contact page<\/span><\/a>\u00a0for further assistance.\u00a0<strong>To find out more about the services that we offer, visit our\u00a0<a href=\"https:\/\/lancasterclements.co.uk\/our-services\/\"><span style=\"color: #000080;\">Services<\/span><\/a>\u00a0page.<\/strong><\/h1>\n<p>&nbsp;<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>Your business makes lots of deliveries by van to clients and quite often drivers have to park on double yellow lines as there is no available parking nearby. The result is quite a lot of Penalty Charge Notices (PCNs) issued by the local authority or the police. Your drivers are instructed to avoid parking in [&hellip;]<!-- AddThis Advanced Settings generic via filter on get_the_excerpt --><!-- AddThis Share Buttons generic via filter on get_the_excerpt --><\/p>\n","protected":false},"author":3,"featured_media":701,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>So why can\u2019t my company get a tax deduction for a parking fine? - Lancaster Clements<\/title>\n<meta name=\"description\" content=\"Accountants in West Midlands, Birmingham, Wolverhampton, Henley in Arden, advising on so why can&#039;t my company get a tax deduction for a parking fine?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lancasterclements.co.uk\/so-why-cant-my-company-get-a-tax-deduction-for-a-parking-fine\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"So why can\u2019t my company get a tax deduction for a parking fine? 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