Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021

NATIONAL INSURANCE CONTRIBUTIONS – limited liability partnership-employees’ bonus scheme – bonuses paid after employees had become members of partnership – whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 and 6 – Social Security (Contributions) Regulations 2001 Reg 3 (5) and (6)

Citations:

[2021] UKUT 165 (TCC)

Links:

Bailii

Statutes:

Social Security Contributions and Benefits Act 1992 3 6, Social Security (Contributions) Regulations 2001 3(5) 3(6)

Jurisdiction:

England and Wales

Taxes – Other

Updated: 06 February 2022; Ref: scu.671194