Dr John F. Avery Jones CBE, Adrian Shipwright

Decision released 22 August 2006

National Insurance contributions – transfer of book debts to directors – whether payment in kind – no PAYE – whether transfer of book debts is a payment – yes – appeals dismissed


The special commissioners decided that, although the assignment of book debts constituted a payment of earnings, it did not involve a payment in kind for National Insurance purposes and did not constitute trading arrangements for PAYE.


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