Legislation

Social Security (Contributions) Regulations 1979

2 decisions citing this instrument.

Provisions cited

regulation 102 of the Social Security (Contributions) Regulations 1979regulation 19(1)(d) of the Social Security (Contributions) Regulations 1979

Decisions

Mrs Daphne Carol Gutteridge v Her Majesty's Revenue & Customs

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…

EDI Services Limited & Others v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax11 Oct 2005Added 6 Aug 2026

HMRC and the accountants Grant Thornton were aware of some 200 cases in which employer companies had used the same arrangements to remunerate directors and employees: antique gold coins located offshore were purchased by the…

trading-arrangements case management directions national-insurance limitation class-1-national-insurance