Cheshire Employer and Skills Development Ltd v Revenue and Customs: CA 6 Nov 2012

The court was asked whether lump sum payments made by the appellant to its employees to cover motoring expenses gave rise to a liability to pay national insurance contributions.

Citations:

[2012] EWCA Civ 1429

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 18 June 2022; Ref: scu.465556