The Commissioners for HM Revenue and Customs v Cheshire Employer and Skills Development Limited (formerly Total People Limited): [2011] UKUT 329 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 25 November 2011.
Read the full decision in .
NATIONAL INSURANCE CONTRIBUTIONS 鈥� lump sum payments made to employees using own cars for business travel 鈥� whether 鈥渞elevant motoring expenditure鈥� 鈥� Social Security (Contributions) Regulations 2001 reg 22A 鈥� ITEPA s 229(2) 鈥� payments not linked to use and therefore not 鈥渞elevant motoring expenditure鈥� 鈥� appeal allowed.
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Published 1 December 2016