INCOME TAX and NICs – whether monies paid by first respondent to second respondent (and others) in respect of the benefit of client connections was income ‘from’ employment and thus liable to income tax and NICs – yes – appeal allowed
References: [2015] UKUT 666 (TCC), [2015] BTC 539, [2016] STC 1393
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558965