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:  UKUT 0313 (TCC).
Income Tax; PAYE Determinations; National Insurance Contributions
Decisions; bonus; whether liability excluded by agreement and/or
21 February 2017
Release date: 5 July 2016
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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