This is the third time this appeal has been before the Judges with the Appellants losing most of their points at the First and Upper Tax Tribunals. It has been, and remains, a difficult case for the layperson to follow what all the fuss is about. The point at issue is whether a panel sided vehicle was a van or a car. The employees worked for Coca Cola. The Judges decided that all three vehicles were cars. Car Benefit in Kind tax charges are usually a lot higher than van Benefit charges, hence the problem. Companies should take advice if there is any doubt about a vehicle. Will this appeal go to the Supreme Court?