Monthly Archives: October 2012

First-tier Tribunal Decision – No Class 1A National Insurance where Benefits in Kind Made Good!

Commentary on the First-tier Tribunal tax case Marcia Willett Ltd v HMRC [2012] UKFTT 625 (TC) which found that no Class 1A NICs are due on amounts made good by an employee and where no income tax charge arises under section 203 ITEPA 2003. Continue reading

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