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.
Judges:
Arden, Rimer LJJ, Ryder J
Citations:
[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
Links:
Statutes:
Social Security Contributions and Benefits Act 1992
Jurisdiction:
England and Wales
Citing:
Appeal from – 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. . .
Cited by:
Appeal from – Revenue 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 . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 31 October 2022; Ref: scu.459839