The Commissioners for HM Revenue and Customs v Knowledgepoint 360 Group Limited: [2013] UKUT 007 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Walters on 28 March 2013.
Read the full decision in .
National Insurance Contributions – Class 1 – Payment by employee benefit trust to employee on winding up of the trust following sale of sponsoring company – whether a “gratuity” – no – Social Security (Contributions) Regulations 2001/1004, Schedule 3 Part X paragraph 5 - appeal allowed.
Published 1 December 2016