United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HM Revenue & Customs v Knowledgepoint 360 Group PLC [2013] UKUT 7 (TCC) (28 March 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/7.html
Cite as: [2013] UKUT 7 (TCC)

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HM Revenue & Customs v Knowledgepoint 360 Group PLC [2013] UKUT 7 (TCC) (28 March 2013)

"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"

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