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Legal 500, 2018

04 April 2013

UT Decision: HMRC v Knowledgepoint 360 Group Ltd


National Insurance Contributions – Class 1 – Payment by employee benefit trust to employee on winding up of the trust following sale of sponsoring company – whether a “gratuity” – no – Social Security (Contributions) Regulations 2001/1004, Schedule 3 Part X paragraph 5 – appeal allowed

Elizabeth Wilson acted for HMRC

Sadiya Choudhury acted for Knowledgepoint

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