This Upper Tribunal appeal related to two cases in which the FTT had reached conflicting views as to the interpretation of NIC legislation concerning car allowances. Rory Mullan KC acted for Willmott Dixon Holdings Limited who had been successful before the FTT. The Tribunal accepted that the car allowances were not chargeable to NICs, allowing the appeal of Laing and dismissing the appeal of HMRC regarding Willmott Dixon. For more information on this case, please view the judgment.