In Willmott Dixon Holdings Ltd v HMRC [2022] UKFTT 6 (TC) (4 January 2022) the First-tier Tribunal (FTT) held that payments made to employees under a car allowance scheme were ‘relevant motoring expenditure’ and were disregarded for employer NICs purposes due to the application of the para 7A disregard.
Willmott Dixon claimed a refund of class 1 NICs in respect of car allowance payments paid to some of its employees. HMRC refused to refund on the basis that the car allowances were earnings within the meaning of Social Security Contributions and Benefits Act 1992 s 3(1) and that none of the disregards in the Social Security (Contributions) Regulations SI 2001/1004 Sch 3 pt VIII in particular those contained in paras 3 7A and 9 applied. The taxpayer appealed HMRC’s decision maintaining that the car allowances were not earnings ...
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In Willmott Dixon Holdings Ltd v HMRC [2022] UKFTT 6 (TC) (4 January 2022) the First-tier Tribunal (FTT) held that payments made to employees under a car allowance scheme were ‘relevant motoring expenditure’ and were disregarded for employer NICs purposes due to the application of the para 7A disregard.
Willmott Dixon claimed a refund of class 1 NICs in respect of car allowance payments paid to some of its employees. HMRC refused to refund on the basis that the car allowances were earnings within the meaning of Social Security Contributions and Benefits Act 1992 s 3(1) and that none of the disregards in the Social Security (Contributions) Regulations SI 2001/1004 Sch 3 pt VIII in particular those contained in paras 3 7A and 9 applied. The taxpayer appealed HMRC’s decision maintaining that the car allowances were not earnings ...
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