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HM Revenue and Customs v Knowledgepoint 360 Group Plc; UTTC 28 Mar 2013

References: [2013] UKUT 7 (TCC)
Links: Bailii
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

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