SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether payable on restrictive covenant entered into after employment ceased – yes – whether Contributions limited to the case where there is a current employment – no – whether for TA 1988 s.313 a restrictive covenant is given in connection with the holding of the office of director when the office has ceased – yes
Citations:
[2002] UKSC SPC00355
Links:
Taxes – Other
Updated: 10 June 2022; Ref: scu.195414