National Insurance Contributions – Class 1 – payment by employee benefit trust to employee following sale of sponsoring company – whether a ‘gratuity’ – yes – whether the Appellant indirectly allocated the payment to the employee – no – whether payment made indirectly by the Appellant – no – Social Security (Contributions) Regulations 2001/1004, Regulation 5 – payment disregarded in calculating earnings – Channel 5 TV Group Limited v Morehead considered – appeal allowed
[2011] UKFTT 438 (TC), [2011] SFTD 977, [2011] STI 2497
Bailii
England and Wales
Updated: 26 October 2021; Ref: scu.443126