National Insurance contributions are due on pre-6 April 2006 employer payments into funded unapproved retirement benefit schemes, the Court of Appeal has ruled.
In Forde and McHugh (FML) v the Commissioners of HM Revenue & Customs (HMRC), HMRC imposed an employer NI contribution liability on £163,000 paid into a FURBS during the 2002/03 tax year, only to l...
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