Category: national insurance
The Commissioners for H.M Revenue & Customs (Respondents) v Forde and McHugh Limited (Appellants) – Supreme Court
Supreme Court, 26th February 2014
Forde and McHugh Ltd v Revenue and Customs Commissioners – WLR Daily
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
What are the Wider Implications of the Impending Tax Changes of Members of an LLP? – Littleton Chambers
‘The impending tax changes for the taxation of the members of LLP have been generating significant concerns, not only for our LLP clients but also Law firms themselves. The prospect of firms having a NIC liability, and the tax consequences for individual members themselves, have concentrated legal minds both internally and externally.’
Littleton Chambers, 4th February 2014
Source: www.littletonchambers.com
Government consults on new tax rules for UK workers employed through offshore intermediaries – OUT-LAW.com
“New rules aimed at ensuring that businesses which employ UK-based workers through offshore structures pay the correct employment taxes have been published for consultation by the Government.”
OUT-LAW.com, 31st May 2013
Source: www.out-law.com
Employment tribunal to lose power to make wider recommendations in discrimination cases – OUT-LAW.com
“The Government is to remove the Employment Tribunal’s power to make recommendations to employers that go beyond the specifics of a particular discrimination claim, it has announced.”
OUT-LAW.com, 10th May 2013
Source: www.out-law.com
No sick pay, no maternity pay: Chancellor targets employers’ tax loophole that damages teachers’ and nurses’ rights – The Independent
“A tax loophole which allows firms to dodge around £100 million a year in National Insurance will be closed in the Budget, it was announced.”
The Independent, 16th March 2013
Source: www.independent.co.uk
Flat-rate pensions plan revealed – BBC News
“Details of the government’s plans to introduce a flat-rate pension by 2017 – equivalent to £144 per week in today’s money – have emerged ahead of an official announcement next week.”
BBC News, 12th January 2013
Source: www.bbc.co.uk
UK Uncut makes high court challenge to Goldman Sachs tax deal – The Guardian
“A deal worth at least £10m between banking giant Goldman Sachs and the head of HM Revenue and Customs is set to be challenged in the high court on Wednesday by tax-avoidance campaign group, UK Uncut Legal Action.”
The Guardian, 13th June 2012
Source: www.guardian.co.uk
Cathie and another v Secretary of State for Business, Innovation and Skills – WLR Daily
“In the context of determining whether to disqualify a company director for misconduct in the direction of an insolvent company the use of the expression ‘exceptional circumstances’ was better avoided. The expression ‘extenuating circumstances’ was to be preferred, because the fact finder’s task was to consider the evidence as a whole, including extenuating circumstances, and to decide whether the director had fallen below the standards of probity and competence appropriate for persons fit to be company directors.”
WLR Daily, 1st June 2012
Source: www.iclr.co.uk
Payments to funded unapproved retirement benefit schemes attract NI contributions as earnings, court says – OUT-LAW.com
“Payments made by an employer for the benefit of an employee into a funded unapproved retirement benefit scheme (FURBS) are classed as ‘earnings’ on which the employer must pay national insurance contributions (NICs), the Court of Appeal has ruled.”
OUT-LAW.com, 31st May 2012
Source: www.out-law.com
Revenue to appear in court over Goldman Sachs ‘sweetheart’ deal – The Guardian
“Her Majesty’s Revenue and Customs will be forced to defend itself in court against allegations that it gave one of the world’s most profitable banks a sweetheart deal on the repayment of unpaid taxes worth up to £20m.”
The Guardian, 18th April 2012
Source: www.guardian.co.uk
Mirrlees Review recommends “radical” tax reform – OUT-LAW.com
“Stamp duty on property transactions is ‘inefficient and damaging’ and should be abolished, while VAT should be levied on financial services business and income tax merged with national insurance, an independent report on taxation in the UK has claimed.”
OUT-LAW.com, 14th September 2011
Source: www.out-law.com
Lump sum motoring expenses subject to NICs if not linked to mileage, tribunal says – OUT-LAW.com
“Employers will have to be more careful about how they pay their employees for motoring expenses after a tax tribunal ruling that lump-sum allowances could be subject to national insurance contributions (NICs).”
OUT-LAW.com, 1st September 2011
Source: www.out-law.com
Warning over national insurance and income tax merger plans – The Guardian
“Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”
The Guardian, 20th March 2011
Source: www.guardian.co.uk
Fixed share partners are not employees, EAT rules – The Lawyer
“An attempt to have fixed share partners legally defined as employees has failed at the Employment Appeal Tribunal.”
The Lawyer, 26th November 2010
Source: www.thelawyer.com
Revenue and Customs Commissioners v Kearney – WLR Daily
Revenue and Customs Commissioners v Kearney [2010] EWCA Civ 288; [2010] WLR (D) 89
“To obtain an extension of time to pay Class 3 national insurance contributions a taxpayer had to show that his failure to make the payments on time was due to ignorance not caused by his own lack of care and diligence. All relevant circumstances were factors to be balanced together to assess or evaluate on a case-by-case basis whether due care and diligence had been exercised, and if not, whether that failure had been the cause of the contributor’s ignorance of his obligation to pay the contributions.”
WLR Daily, 24th March 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Anger as pension reform rejected – BBC News
“The government has rejected a plan to let women boost their state pensions by buying up to nine years’ worth of extra National Insurance (NI) contributions.”
BBC News, 20th December 2007
Source: www.bbc.co.uk
