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.

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

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