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Decision Number: |
TC 08378 |
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Appellant:
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(1) JONES BROS RUTHIN
(CIVIL ENGINEERING) CO LTD
-and-
(2) BRITANNIA HOTELS LTD
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jennifer DEAN
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Date Of Decision:
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20/01/2022 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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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 |
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Decision(s) to Download:
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TC 08378.pdf 
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