UTTC National Insurance Contributions – Class 1 – Payment by employee benefit trust to employee on winding up of the trust following sale of sponsoring company – whether a ‘gratuity’ – no – Social Security (Contributions) Regulations 2001/1004, Schedule 3 Part X paragraph 5 – appeal allowed
Citations:
[2013] UKUT 7 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 27 March 2022; Ref: scu.509177