Publishing First-tier Tribunal decisions

I was recently helping a friend Andrew Lillicrap (Andrew) with a National Insurance claim he submitted in respect of mileage relief. The case followed a pattern of recent cases including Laing O’Rourke (TC8161) (LOR) and Willmott Dixon (TC8359) (WD). See my and Peter Moroz’s articles in Taxation including ‘Wheels go round – part 2’ (26 August 2021) and ‘Happy motoring’ (27 January 2022).

A number of Social Security Contributions (Transfer of Functions etc) Act 1999 s 8 determinations have been issued for various taxpayers which submitted claims after the successful appeal by Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v CRC [2013] STC 2121 and these are now in the tribunal system.

Some cases have been stayed pending the eventual outcome of LOR and WD which makes sense so as not to bombard the courts with a long list of similar appeals. One...