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23 August 2011
Issue: 4318 / Categories: Tax cases , Employees , Income Tax
CRC v Cheshire Employer and Skills Development Ltd (formerly Total People Ltd), Upper Tribunal (Tax and Chancery Chamber)

Cheshire Employer and Skills Development (CESD) (formerly Total People) employed around 160 training advisers whose role was to visit various employers to supervise the training of apprentices.

A considerable amount of the advisers’ time was spent travelling which for the sake of efficiency had to be done by car.

The advisers were expected to use their own vehicles; CESD paid them certain sums to defray their costs. Payments were also made to cover the travelling expenses of other employees carrying out different tasks but also travelling in their own cars.

The First-tier Tribunal found that two schemes operated. In one the employee was paid a rate per mile with no lump sum allowance. In the other the employee was paid a lower mileage rate but also a lump sum paid in equal monthly instalments.


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