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)
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
Cited in 2 later judgments