HMRC v Total People Limited
Jurisdiction | UK Non-devolved |
Judge | Judge Colin Bishopp |
Judgment Date | 25 November 2011 |
Neutral Citation | [2011] UKUT 329 (TCC) |
Respondent | (formerly TOTAL PEOPLE LIMITED) |
Appellant | REVENUE AND CUSTOMS |
Court | Upper Tribunal (Tax and Chancery Chamber) |
Appeal Number | FTC/89/2010 |
Appeal number: FTC/89/2010
[2011] UKUT 329 (TCC)
NATIONAL INSURANCE CONTRIBUTIONS — lump sum payments made to
employees using own cars for business travel — whether “relevant motoring
expenditure” — Social Security (Contributions) Regulations 2001 reg 22A — ITEPA
s 229(2) — payments not linked to use and therefore not “relevant motoring
expenditure” — appeal allowed
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellants
- and –
CHESHIRE EMPLOYER AND SKILLS
DEVELOPMENT LIMITED
(formerly TOTAL PEOPLE LIMITED) Respondent
Tribunal: Judge Colin Bishopp
Sitting in public in Manchester on 11 July 2011
Richard Adkinson, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs for the Appellants
Grant Summers of Grant Thornton UK LLP for the Respondent
© CROWN COPYRIGHT 2011
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Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
...Pensions) Act 2003 section 229 subsec-or-para 2s. 229(2). This was an appeal by the taxpayer from a decision of the Upper Tribunal ([2011] UKUT 329 (TCC); [2011] BTC 1,832) holding that lump sum payments made to reimburse employees for business mileage were emoluments of employment liable f......
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The Commissioners for HM Revenue and Customs v Cheshire Employer and Skills Development Limited (formerly Total People Limited)
...FTC/89/2010 [2011] UKUT 329 (TCC) NATIONAL INSURANCE CONTRIBUTIONS — lump sum payments made to employees using own cars for business travel — whether “relevant motoring expenditure” — Social Security (Contributions) Regulations 2001 reg 22A — ITEPA s 229(2) — payments not linked to use and ......