12 July 2021
Charles Tyrwhitt LLP v HMRC; (UT)
National Insurance Contributions – Bonus Scheme – Whether Employed or Self-Employed Earnings
An LLP created a bonus scheme for senior employees. Some of those senior employees became members of the LLP (ceasing to be employees), and subsequently received payments under that bonus scheme. The Upper Tribunal held that the bonuses were derived from employment, and so were subject to Class 1 NICs.
The decision can be found here.
Laura Poots appeared for HMRC.