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:
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
