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The taxpayer reaches the winner's podium as lump sum mileage payments are held not to be earnings. JOHN MESSORE and PETER MOROZ report
KEY POINTS
- Lump sum payments made to employees using own cars for business travel.
- Were lump sums “earnings” under general principles?
- The conflicting judgements of the tax tribunals.
- The Court of Appeal decides that on evaluation the lump sums were not earnings.
- On first principles the payments were not earnings for NIC purposes.
Further to our article Total U-turn we are pleased Taxation was the first journal to correctly predict the outcome of the Court of Appeal’s decision in the Total People case (Cheshire Employer and Skills Development Limited (formerly Total People Limited) v HMRC [2012] EWCA civ 1429).
We will refer to the taxpayer here as Total People and our previous article includes the technical background and statutory references.
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