PTC

System

I was wondering if someone can explain something to me, I don't think we need it for the exam but was just wondering. If say for example a company has 50,000.00 profits and 5,000 is deducted for company car petrol, the result is business is taxed on 45,000 and the employee doesn't claim the petrol as a taxable benefit. But if in the same scenario the employee received 10,000 (5,000 business mileage) and (5,000 private use) the employee would have to claim 10,000 as a taxable benefit and the business would pay tax on the 40,000.00. If however an employee paid the employer 2000 towards private use then using the figs above the result would be that the business is taxed on 42,000 as they are receiving 2000 from the employee and the employee is taxed on 10,000.00, but doesn't this mean the tax authorities are getting the tax twice?

Sorry for the long e mail!!!! Hope it makes sense.