5 decisions turning on national-insurance.
Tax LawUpper Tribunal (Tax and Chancery Chamber)5 Aug 2026[2026] UKUT 297 (TCC)
HMRC issued Notices of Requirement ("NORs") to Intech Ventures Limited and to Mr Michael Stefan Duma, requiring security for PAYE and NICs. Both appealed to the First-tier Tribunal (Tax Chamber) against the notices. The FTT…
Tax LawSpecial Commissioners of Income Tax23 May 2006Added 6 Aug 2026
SCA Packaging Limited, an international paper company with manufacturing plants across Great Britain, made a number of employees redundant at its Histon, Lydbrook and Edinburgh branches between 1996 and 2001. The severance…
Tax LawSpecial Commissioners of Income Tax26 Apr 2006Added 6 Aug 2026
The four appellant companies — EDI Services Limited, EDI International Limited, H&M Services Limited and H&M (UK) Limited — were two small computer software groups, each holding company owning the other pair as subsidiaries. Mr…
Tax LawSpecial Commissioners of Income Tax11 Apr 2006Added 6 Aug 2026
Mrs Daphne Gutteridge, born on 21 November 1947 and married on 9 March 1968, worked almost continuously from the age of 15. In August 2003, when she was nearly 56, the Pension Service sent her a calculation showing that her…
Tax LawSpecial Commissioners of Income Tax27 Mar 2006Added 6 Aug 2026
The appellant, Mrs Sandra Lesley Whittaker, married in December 1965 and entered the National Insurance scheme on 7 February 1960, working almost continuously from 1959 and at one point holding four jobs at the same time. Her…