E.ON UK PLC v The Commissioners for HM Revenue and Customs [2022] UKUT 00196 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Swami Raghavan on 19 July 2022

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 22 July 2022

• Category: Tax
• Release date: 19 July 2022

Read full decision in E.ON UK PLC v HMRC

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS ––payment to employees – pension scheme changed – whether “from” the employment – appeal allowed

Published 22 July 2022