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Issue:
4954
/
Categories:
Comment & Analysis
, Employment tax
, travel and subsistence policy
, Employees
Workplace permanence
Key points
- A recap of the facts in Mainpay can be found here: (tinyurl.com/4dmmtx34).
- The Upper Tribunal confirmed a previous ruling by the First-tier Tribunal that each workplace of the worker should have been considered a permanent workplace.
- Read Exchequer Solutions Ltd v CRC (2024) UKUT 00025(TC) – which is very similar to Mainpay and the decision of the Upper Tribunal mirrors their decision.
- The decision on this case leaves Mainpay with a significant tax liability and this is also the position in regard to Exchequer Solutions Ltd.
The Upper Tribunal ruling in respect of Mainpay was recently released after a hearing held on the 15 and 16 May 2024. The appeal to the Upper Tribunal was made by the employer after the First-tier Tribunal ruled in favour of HMRC. Rather than repeat the details here I refer you to my summary which was published in Taxation
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