LAING O鈥橰OURKE SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS & THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS v WILLMOTT DIXON HOLDINGS LIMITED [2023] UKUT 00155 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Jonathan Cannan on 10 July 2023
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National insurance contributions 鈥� earnings 鈥� car allowances 鈥� whether disregarded as earnings pursuant to paragraph 7A Part VIII Schedule 3 Social Security (Contributions) Regulations 2001 鈥� meaning of Qualifying Amount and Relevant Motoring Expenditure in regulation 22A
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Published 10 July 2023