Impact of Willmott Dixon on relevant motoring expenditure and National Insurance

Readers may be familiar with car allowances relevant motoring expenditure (as defined in Social Security (Contributions) Regulations SI 2001/1004 reg 22A(3)) and National Insurance relief from our articles on the subject in Taxation including ‘Wheels go round – part 1’ (Taxation 15 July 2021 page 12).

Further to the First-tier Tribunal decision in Laing O’Rourke (Laing) (see our article ‘Wheels go round – part 2’ Taxation 26 August 2021 page 8) we are pleased to say that the First-tier Tribunal has handed down another decision - Willmott Dixon (TC8359) - this time by Judge Popplewell on 4 January 2022 in which Willmott Dixon’s appeal was allowed.

Background

The intention had been to hear the Willmott Dixon and Laing appeals together in February 2021. They were also meant to be part of a Rule 18 direction whereby these cases would be ‘of guidance’...