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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JONES BROS RUTHIN (CIVIL ENGINEERING) CO LTD & Anor v Revenue & Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS - award of bonuses under contracts for differences) [2022] UKFTT 26 (TC) (20 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08378.html
Cite as: [2022] UKFTT 26 (TC)
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| Decision Number: | TC 08378 |
| Appellant: | (1) JONES BROS RUTHIN (CIVIL ENGINEERING) CO LTD -and- (2) BRITANNIA HOTELS LTD |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jennifer DEAN |
| Date Of Decision: | 20/01/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS - award of bonuses under contracts for differences - whether under the Income Tax (Pensions and Earnings) Act 2003 the arrangements in place were contracts for differences for the purposes of Part 7 of ITEPA - no - whether the payments made to employees should be treated as cash - yes - appeals dismissed |