Exchequer Solutions Limited v Revenue and Customs: FTTTx 13 Jun 2022

PAYE and NIC – travel and subsistence expenses – whether ordinary commuting or travel to temporary workplace – ss 338 and 339 Income Tax (Earnings and Pensions) Act 2003 – Regulation 25 and paragraph 3 of part VIII of schedule 3 Social Security (Contributions) Regulations 2001 (SI 2001/1004) – series of assignments – whether overarching/umbrella contract of employment or separate employment for each assignment – whether the manner in which the employees provided their services was subject to the right of supervision, direction or control by the Appellant – s 339A Income Tax (Earnings and Pensions) Act 2003 – validity of determinations issued under Regulation 80 Income Tax (Pay As You Earn) Regulations 2003 – whether the relevant class of employees was specified in the notice of determination – entitlement to use benchmark scale rates in respect of subsistence expenses in the absence of a dispensation from HMRC under s 65 Income Tax (Earnings and Pensions) Act 2003 – whether the reimbursement of expenses for subsistence and travel in respect of a permanent workplace represents earnings for the purposes of s 3(1) Social Security (Contributions and Benefits) Act 1992

Citations:

[2022] UKFTT 181 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 10 July 2022; Ref: scu.678632