Willmott Dixon Holdings Ltd v HMRC – successful claim for repayment of NICs on car allowance

Willmott Dixon Holdings Ltd v HMRC – successful claim for repayment of NICs on car allowance

Rory Mullan QC appeared for the successful taxpayer in its appeal seeking repayment of NICs on car allowances paid to employees. The FTT declined to follow and an earlier decisions (Laing O’Rourke) and upheld the claim on the basis that the payments were relevant motoring expenditure which were partly exempted from the charge on earnings.

A copy of the decision can be found here

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