Laing O'Rourke Services Ltd v R & C Commissioners

JurisdictionUK Non-devolved
Judgment Date10 July 2023
Neutral Citation[2023] UKUT 155 (TCC)
Year2023
CourtUpper Tribunal (Tax and Chancery Chamber)
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1 cases
1 firm's commentaries
  • Contentious Tax Bulletin
    • United Kingdom
    • Mondaq UK
    • 7 August 2023
    ...Class 1 National Insurance (NI) paid on company car allowances : Laing O'Rourke Services Ltd / Willmott Dixon Holdings Ltd v HMRC - [2023] UKUT 00155 (TCC) In a landmark decision, the Upper Tribunal has ruled that company car allowances are "relevant motoring expenditure" / "RME" and should......

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