Charles Tyrwhitt LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0165 (TCC)

Upper Tribunal Tax and Chancery decision of Sir Julian Flaux, Chancellor of the High Court and Judge Timothy Herrington on 12 July 2021

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 July 2021
Category:
Tax
Release date:
12 July 2021

Read full decision in Charles Tyrwhitt v HMRC

NATIONAL INSURANCE CONTRIBUTIONS – limited liability partnership-employees’ bonus scheme – bonuses paid after employees had become members of partnership – whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 & 6 - Social Security (Contributions) Regulations 2001 Reg 3 (5) & (6)

Updates to this page

Published 14 July 2021