The Commissioners for HM Revenue and Customs v Cheshire Employer and Skills Development Limited (formerly Total People Limited): [2011] UKUT 329 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 25 November 2011.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
25 November 2011

Read the full decision in The Commissioners for HM Revenue and Customs v Cheshire Employer and Skills Development Limited (formerly Total People Limited): [2011] UKUT 329 (TCC).

NATIONAL INSURANCE CONTRIBUTIONS — lump sum payments made to employees using own cars for business travel — whether “relevant motoring expenditure” — Social Security (Contributions) Regulations 2001 reg 22A — ITEPA s 229(2) — payments not linked to use and therefore not “relevant motoring expenditure” — appeal allowed.

Updates to this page

Published 1 December 2016