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Payments under car allowance scheme were earnings for NICs (Laing O’Rourke Services Ltd v HMRC)

Published on: 22 June 2021
Published by: LexisPSL
  • Payments under car allowance scheme were earnings for NICs (Laing O’Rourke Services Ltd v HMRC)
  • Why it matters
  • Case details

Article summary

Tax analysis: In Laing O’Rourke Services Ltd the First-tier Tax Tribunal (FTT) held that payments made to employees under a car allowance scheme instead of provision of a company car were earnings for National Insurance Contributions (NICs) purposes and were not relevant motoring expenses under regulation 22A of the Social Security (Contributions) Regulations 2001. or take a trial to read the full analysis.

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