Arrears of pay Class 1 contributionsCommentary – Quick Overview ¶12565 Deemed earningsCommentary – Tax Reporter ¶1006-675 Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs
Class 1 contributionsCommentary – Quick Overview ¶12565 Deemed earningsCommentary – Tax Reporter ¶1006-675 Case Law – Abbott v. Philbin (H.M. Inspector of Taxes) ; BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON ; Kent Food Ltd v. R & C Commrs ; Mimtec Ltd v IR Commrs