Lump sum car allowances – potential NIC claim no more…

You will recall our TT162 about potential NIC claims on lump sum car allowances. The TT was issued following a decision in the First-tier Tribunal that a refund of NICs was available in respect of lump-sum car allowances.

The case has since been heard by the Upper Tribunal, and the First-tier Tribunal decision is overturned.

This unfortunately means that such claims are no longer likely to succeed.

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