[2015] EWCA Civ 805

Court of Appeal (Civil Division)

Lord Justice Longmore, Lord Justice Lewison, and Lord Justice Floyd

Judgment delivered 28 July 2015

Income tax and National Insurance contributions – Allowances for travel and subsistence costs – Character of allowances – Whether earnings under Income Tax (Earnings and Pensions) Act 2003 (‘ITEPA 2003’), Pt. 3, Ch. 1 – Yes – Or sums treated as earnings under ITEPA 2003, Pt. 3, Ch. 3 – No – Whether recipients had permanent or temporary workplaces – Refusal of permission to apply for judicial review – Inadequate disclosure to HMRC.

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