Revenue and Customs Commissioners v Forde and McHugh Ltd  BTC 8
 UKSC 14.
Lord Neuberger, President, Lord Sumption, Lord Reed, Lord Toulson, Lord Hodge.
Judgment delivered 26 February 2014.
The Supreme Court has overturned a Court of Appeal decision on the meaning of ‘earnings’ for Class 1 National Insurance contributions (NICs) purposes in R & C Commrs v Forde and McHugh Ltd  BTC 194 and has accordingly reinstated judgment of the Upper Tribunal in Forde and McHugh Ltd v R & C Commrs  BTC 1,614. The Supreme Court ruled that a transfer to a retirement benefit scheme was not the payment of earnings to or for the benefit of an employee.