There was considerable marketing activity last year by a number of tax firms following the decision in favour of Total People Ltd at the First-tier Tribunal.
The case surrounded the National Insurance (NI) rules in regard to mileage allowances paid to employees who used their own cars on business travel.
Total People Ltd paid a mileage rate which was below the official approved rate and also a car allowance in the employees salary in lieu of a company car. The company tried to utilise the balance of the NI relief not used in mileage relief against the car allowance. There was the suggestion that in light of this decision there was an opportunity for saving.
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