Potted history of relevant motoring expenditure cases

The story begins in 2001 when the government replaced the old fixed profit car scheme rules with the new (now 22 year old) approved mileage allowance payment (AMAP) rules. HMRC refers to these in its manuals as the authorised mileage allowance payments – why HMRC has constantly to change words used in statute I really do not know but by changing words it inevitably gives rise to confusion or conflict.

The AMAP legislation is set out in ITEPA 2003 s 229 to s 236.

As ever the National Insurance contributions regulations followed about a year later and are covered in various parts of Social Security (Contributions) Regulations SI 2001/1004 as amended by SI 2002/307.

The explanatory notes to that amendment state: ‘Regulation 7 amends Pt VIII of Sch 3 to the principal regulations. It inserts new paras 7A to 7D into that part. The purpose of these new paragraphs...