JONES BROS RUTHIN (CIVIL ENGINEERING) CO LTD & Anor v Revenue & Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS - award of bonuses under contracts for differences) [2022] UKFTT 26 (TC) (20 January 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JONES BROS RUTHIN (CIVIL ENGINEERING) CO LTD & Anor v Revenue & Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS - award of bonuses under contracts for differences) [2022] UKFTT 26 (TC) (20 January 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08378.html
Cite as: [2022] UKFTT 26 (TC)

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

PDF Copy: [2022] UKFTT 26 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08378.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JONES BROS RUTHIN (CIVIL ENGINEERING) CO LTD & Anor v Revenue & Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS - award of bonuses under contracts for differences) [2022] UKFTT 26 (TC) (20 January 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08378.html Cite as: [2022] UKFTT 26 (TC)