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Relevant motoring expenditure and National Insurance

15 February 2022 / Alastair Kendrick
Issue: 4828 / Categories: Comment & Analysis
Motoring tales

Key points

  • Willmott Dixon raises significant questions over the operation of National Insurance on earnings.
  • Tribunal’s seeming relaxed approach to Social Security (Contributions) Regulations SI 2001/1004 reg 22A.
  • Problems with aggregation of earnings and how this needs to be applied to workers who have more than one job working for the same employer.

I write to add my thoughts to the article ‘Happy motoring’ by John Messore and Peter Moroz published in Taxation 27 January 2022 page 8. The article was a good summary of the facts and the decision in Willmott Dixon (TC8359) by the First-tier Tribunal. It will now be interesting to see if HMRC is inclined to appeal the decision and/or marry the ruling with that recently made in Laing O’Rourke (TC8161) and in Cheshire Employer and Skills Development Ltd (formerly Total People) v CRC [2013] STC 2121 previously.

Important questions

It does seem to me...

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