[2012] EWCA Civ 1429.

Court of Appeal (Civil Division).

Mummery and Etherton L JJ and Sir Stephen Sedley.

Judgment delivered 6 November 2012.

National Insurance contributions – Earnings – Travel expenses – Lump sum payments made to employees using own cars for business travel in addition to mileage payments – Whether lump sum payments additions to salary and so liable to NICs – Taxpayer’s appeal allowed – Social Security (Contributions) Regulations 2001, reg. 22A – Income Tax (Earnings and Pensions) Act 2003, s. 229(2).