Forde and McHugh v HM Reveue and Customs: UTTC 21 Feb 2011

NATIONAL INSURANCE CONTRIBUTIONS – contribution to FURBS – whether liable for Class I contributions – no – appeal allowed.
[2011] UKUT 78 (TCC), [2011] STI 593, [2011] BTC 1614, [2011] STC 1428
England and Wales
Cited by:
Appeal fromHM Revenue and Customs v Forde and McHugh Ltd CA 30-May-2012
Sums paid by an employer, other than out of an employee’s salary, which were to provide contingent benefits to an employee, did not fall within the charge to NICs on earnings before the occurrence of the contingency and the payment of the benefits. . .
At UTTCRevenue and Customs v Forde and McHugh Ltd SC 26-Feb-2014
The Court heard a number of appeals concerned with the interpretation of the phrase in section 6(1) of the Social Security Contributions and Benefits Act 1992, ‘[w]here in any tax week earnings are paid to or for the benefit of an earner’ It was . .

These lists may be incomplete.
Updated: 24 February 2021; Ref: scu.440800