HM 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.
Arden, Rimer LJJ, Ryder J
[2012] EWCA Civ 692, [2013] ICR 467, [2012] STI 1919, [2012] STC 1872, [2012] 3 All ER 1256, [2012] Pens LR 381, [2012] BTC 194
Bailii
Social Security Contributions and Benefits Act 1992
England and Wales
Citing:
Appeal fromForde 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. . .

Cited by:
Appeal fromRevenue 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: 11 April 2021; Ref: scu.459839