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| HMRC In Court Over NIC Motor Allowance Dispute |
by Robert Lee, Tax-News.com, London
Wednesday, January 11, 2012
HM Revenue and Customs (HMRC) is facing another high profile court case, as the Total People's National
Insurance contribution (NIC) refund claim case gets permission for a hearing
at the Court of Appeal.
Grant Thornton, the firm representing the claimant, has confirmed that the
UK's Upper Tribunal has granted permission for it to proceed to the Court of
Appeal on behalf of Total People Limited.
The case relates to an NIC refund claim based on the difference between HMRC's GBP0.40 (USD0.62) per mile allowable rate and
the GBP0.12 per mile paid by the employer plus an additional lump sum paid to
the employees for using their private cars on business.
Grant Thornton says that Total People was successful with its appeal to the
First-tier Tribunal in August, 2010. However, in a further appeal by HMRC, the
Upper Tribunal decided in favour of the tax authority in August, 2011, with
a further amended decision issued in November, 2011.
Grant Summers, Tax Partner at Grant Thornton said: "We are pleased that
the Upper Tribunal has acknowledged that this issue has wider implications.
We are led to believe that the potential impact of this decision could be around
GBP200m. It is important that there is clarity about the conditions which must
be met for payments of this kind to be exempt from NIC."
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