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  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
24 October 2024 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM02000
  4. NIM02900CO

NIM02930CO - Tips, gratuities and service charges: litigated tips and gratuity cases: contents

  1. NIM02931
    Tips, gratuities and service charges: Nerva v R L & G Ltd [1997] ICR 11 (CA): Commentary
  2. NIM02932
    Tips, gratuities and service charges: Nerva v R L & G Ltd [1997] ICR 11 (CA): Relevance of the decision
  3. NIM02933
    Tips, gratuities and service charges: HMRC v Knowledgepoint 360 Group plc: Commentary
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