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
Citations:
[2011] UKUT 329 (TCC), [2012] STC 69, [2011] BTC 1832, [2011] STI 2604
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 03 June 2022; Ref: scu.448058