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HMRC have yet to repay National Insurance contributions following the taxpayer’s victory in Total People
KEY POINTS
- Basic facts of the Total People case.
- Court of Appeal confirmed that the motoring expenses were not earnings.
- Even if payments are earnings should they not be disregarded under SI 2001/1004?
- Relevant motoring expense could be “any other form of payment”.
- HMRC are inviting a test case to resolve matters.
As regular readers will recall the Total People case (in full Cheshire Employer and Skills Development Limited (formerly Total People Limited) v HMRC [2012] EWCA civ 1429) related to the question of whether car allowance payments were general earnings.
As a reminder of the figures involved Total People employed about 160 staff who used their own cars for employment purposes. During the tax years 2002/03 to 2005/06 the employees received an allowance for...
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