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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> WILLMOTT DIXON HOLDINGS LIMITED v Revenue & Customs (NICs - Payments of car allowances to employees for making a private vehicle available for business use) [2022] UKFTT 6 (TC) (04 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08359.html
Cite as: [2022] UKFTT 6 (TC), [2022] STI 133
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| Decision Number: | TC 08359 |
| Appellant: | WILLMOTT DIXON HOLDINGS LIMITED |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 04/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | NICs - Payments of car allowances to employees for making a private vehicle available for business use - earnings? - yes so subject to NICs - does the disregard in paragraph 7A of Part VIII of Schedule 3 to the Social Security (Contribution) Regulations 2001 (the Regulations) apply? - Qualifying Amounts - must the Qualifying Amounts be Relevant Motoring Expenditure - yes - were the cash amounts Relevant Motoring Expenditure? - yes - Laing v O-™Rourke considered - do the disregards in paragraphs 3 and 9 of Part VIII of Schedule 3 to the Regulations apply? - no - appeal allowed to the extent of the agreed Qualifying Amounts |