United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Cheshire Employer And Skills Development Limited [2011] UKUT 329 (TCC) (25 November 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/329.html
Cite as: [2011] BTC 1832, [2011] STI 2604, [2012] STC 69, [2011] UKUT 329 (TCC)

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HMRC v Cheshire Employer And Skills Development Limited [2011] UKUT 329 (TCC) (25 November 2011)

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

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