The taxpayer has won a long-running dispute with HMRC regarding reclaim of National Insurance Contributions (NIC) for the last six years on car allowance payments. This could result in employer NIC reclaims from some companies of around ￡1,000 per employee. Some companies could also save employer NIC as well as employee tax and NIC going forward by simply restructuring car allowances to be more tax and NIC-efficient.
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