The section refers to ‘an employed earner who has lost employment as an employed earner by reason of a stoppage of work . .’ An employed earner can ‘lose his employment’ temporarily or permanently.
Judges:
Ralph Gibson LJ
Citations:
[1986] 1 QB 360
Statutes:
National Insurance Act 1965 27(1)(a)
Jurisdiction:
England and Wales
Cited by:
Cited – RCI Europe Ltd v Kate Woods (HM Inspector of Taxes) ChD 16-Dec-2003
The company made payments to a former director in return for a severance agreement which restricted his future business activities.
Held: Despite the fact that all payments were made only after his employment had been terminated, they remained . .
Lists of cited by and citing cases may be incomplete.
Benefits
Updated: 13 May 2022; Ref: scu.190495