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
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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)
Published 14 July 2021