Laing O'Rourke Services Ltd v R & C Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 10 July 2023 |
| Neutral Citation | [2023] UKUT 155 (TCC) |
| Year | 2023 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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1 cases
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LAING O’ROURKE SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS & THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v WILLMOTT DIXON HOLDINGS LIMITED [2023] UKUT 00155 (TCC)
...citation number: [2023] UKUT 00155 (TCC) Case Numbers: UT/2021/000196 UT/2022/000035 UPPER TRIBUNAL (Tax and Chancery Chamber) Hearing venue: Rolls Building Fetter Lane London EC4A 1NL Heard on: 22-24 March 2023 Judgment date: 10 July 2023 National insurance contributions – earnings – car a......
1 firm's commentaries
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Contentious Tax Bulletin
...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......