LAING O’ROURKE SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS & THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v WILLMOTT DIXON HOLDINGS LIMITED [2023] UKUT 00155 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Jonathan Cannan on 10 July 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 10 July 2023

• Category: Tax
• Release date: 10 July 2023

Read full decision in Laing-Willmott UT Final For Release (002)

National insurance contributions – earnings – car allowances – whether disregarded as earnings pursuant to paragraph 7A Part VIII Schedule 3 Social Security (Contributions) Regulations 2001 – meaning of Qualifying Amount and Relevant Motoring Expenditure in regulation 22A

Published 10 July 2023