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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Charles Tyrwhitt LLP v Revenue and Customs [2021] UKUT 165 (TCC) (12 July 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/165.html
Cite as: [2021] UKUT 165 (TCC), [2021] STI 1889, [2021] STC 1426, [2021] BTC 536
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Charles Tyrwhitt LLP v Revenue and Customs [2021] UKUT 165 (TCC) (12 July 2021)
NATIONAL INSURANCE CONTRIBUTIONS - limited liability partnership-employees' bonus scheme - bonuses paid after employees had become members of partnership - whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 & 6 - Social Security (Contributions) Regulations 2001 Reg 3 (5) & (6)
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