BILFINGER SALAMIS UK LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2026] UKUT 00143 (TCC)
Upper Tribunal Tax and Chancery 07th April 2026
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This case concerns a decision of the First-tier Tribunal (“the FTT”), released on 16 August 2024 ([2024] UKFTT 736 (TC)), about a scheme intended to avoid a liability of the appellant (“Bilfinger UK”) to secondary Class 1 national insurance contributions (“secondary Class 1 NICs”). The FTT decided that the scheme did not achieve that objective. Bilfinger UK appeals against that decision with the permission of the FTT.
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Published 10 April 2026