NICs – whether payments to employees who chose a cash allowance instead of a company car on the basis that they would use a non-company car meeting stated requirements for business use were ‘earnings’ – yes – application of Owen v Pook and Donnelly v Williamson – is the disregard of ‘qualifying amounts’ limited to payments of relevant motoring expenditure – yes – were the payments relevant motoring expenditure – no.
[2021] UKFTT 211 (TC)
Bailii
England and Wales
Updated: 21 July 2021; Ref: scu.663761