Supreme Court.

[2014] 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 [2012] BTC 194 and has accordingly reinstated judgment of the Upper Tribunal in Forde and McHugh Ltd v R & C Commrs [2011] 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.


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