Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0313 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Glennie on 5 July 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 21 February 2017

• Category: Tax
• Release date: 5 July 2016

Read the full decision in Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0313 (TCC).

Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; whether liability excluded by agreement and/or undertaking

Published 21 February 2017