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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> KIRIN KALIA v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS - 15 months of arrears of sick pay paid in one lump sum) [2023] UKFTT 875 (TC) (04 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08952.html
Cite as: [2023] UKFTT 875 (TC)
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| Decision Number: | TC 08952 |
| Appellant: | KIRIN KALIA |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 04/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | NATIONAL INSURANCE CONTRIBUTIONS - 15 months of arrears of sick pay paid in one lump sum - whether a single payment or multiple payments paid simultaneously - -mistimed payments- - disapplication of Regulation 7(1) by Regulation 7(3) - HMRC decision correct, but not for the reasons submitted by them - Regulations 7 and 58, Social Security (Contribution) Regulations 2002 |