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Categories:
Comment & Analysis
As the Court of Appeal hears the case of Total People Ltd, JOHN MESSORE reports with the help of PETER MOROZ
KEY POINTS
- Monthly lump sum payments to employees using own cars for business travel
- Are these payments general earnings or “relevant motoring expenditure”?
- An analysis of Social Security (Contributions) Regulations 2001 Reg 22A(3).
- A recap of the decision in the two tribunal hearings.
- A decision is awaited but the Court of Appeal appears sympathetic to the taxpayer.
Had somebody told me a year ago that on 2 October 2012 I would be sitting in the Royal Courts of Justice hearing round 3 of Cheshire Employer and Skills Development Limited (formerly Total People Limited) v HMRC (Court of Appeal Hearing A3/2012 0216) I would never have believed them.
Nor could I have even begun to guess exactly what goes on in those hallowed rooms once the doors are shut....
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