What type of relationships are we actually seeing? Are you familiar at all with the case law for where this came from? I'm just having trouble with this. If it becomes a situation of facts, what's the defining characteristic of a situation in which a third party has just given an individual a car, for whatever reason, and the individual happens to be using it in employment versus a situation in which a third party is trying to game the system, as it were, and avoid paying an employment benefit? I'm just struggling to see the difference in these two potential fact situations.
On May 25th, 2023. See this statement in context.