Forde and McHugh Ltd v Revenue and Customs Commissioners [2014] UKSC 14; [2014] WLR (D) 99
‘Contributions made by a company into a funded unapproved retirement benefits scheme in favour of one of its directors did not constitute the director’s “earnings” for the purposes of section 6(1) of the Social Security Contributions and Benefits Act 1992 and thus the company was not liable to pay national insurance contributions in respect of the value of the contribution.’
WLR Daily, 26th February 2014
Source: www.iclr.co.uk
