National Insurance contributions (NICs)
Actors, fixed fee agreements
Additional payments made to qualify for increased state pension
Agency/intermediary, arrangements taking form of contract
Anti-avoidance provisions
Appeals against HMRC direction notices under PAYE regulations
Appellant entitled to pay contributions voluntarily
Appellant in government service for purposes of convention
Appellant making UK contributions for 78 weeks
Application of Family Allowance, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 to Kosovo
Application to postpone payment of tax
Reasonable grounds for believing appellants overcharged by assessments
Artificial pay practice, correct calculations
Assessments
Bonuses
Assignment of trade debts, lead case proceedings
Gold coins scheme
Bonuses, no relief on
Categorisation of earners, entertainers
Challenges to contributions record
Class 1
Class 1, employee benefit trust payments on winding up
Determination/decision issued on undeclared employer liabilities from employment of workers
Generally
Liability on basis that relevant payment is received, wilful failure of employer to deduct
Permission given to appeal out of time
Recovery of contribution from employee/shareholder/director of company
Class 1A
Benefit of the use of a car and fuel
Business use of helicopter
Decisions in respect of car benefits
Failure to make return on form P11D(b) on time
Leased cars, agency or nominee arrangements
Liability on accommodation expenses
Made available to employee, co-ownership period
Pooled cars, categorisation as
Private and business use of car, availability of equivalent car in accordance with normal commercial practice
Class 1A contributions
Class 1B contributions
Class 2
Appointment of accountant to deal with tax matters
Failing to exercise due care and diligence
Failing to make timely contributions not due to failure to exercise due care and diligence
Failure to pay attributable to ignorance or error
Failure to pay contributions was due to ignorance or error
Generally
Onus to show payments made
Self-employed
Voluntary contributions in respect of periods abroad
Class 2 contributions
Class 3
Entitlement to pay in respect of employment period in Kenya
Failing to make timely contributions not due to failure to exercise due care and diligence
Failure to pay due to ignorance
Failure to pay not due to failure to exercise due care and diligence
Late payment, exercise of due care and diligence
Refund of contributions paid in error, change in number of qualifying years
Voluntary contributions in respect of periods abroad
Class 3 National Insurance contributions
Class 3A National Insurance contributions
Class 4
Appeal against assessment
Penalties for failure to notify
Penalties for negligent submission of accounts
Potential lost revenue
Class 4 National Insurance contributions
Close companies case
Commencement/cessation of trade
Company share option plans
Composite and managed service companies
Contract with Foreign and Commonwealth Office
Bilateral agreement between UK and former Yugoslavia binding
Bilateral letters between UK and Kosovo binding
Family Allowances, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 (SI 1958/1263)
Liable for employee Class 1 NIC
Police officer seconded to Kosovo
Contracted-out employment, entitlement to reduced rate contributions
Corporation tax, deductions for
Deductions
Director's fees paid by related companies, aggregation
Discovery assessment
Benefits code for cars and fuel
Cars made available by employer
Cars made available by reason of employment
Validity
Disguised remuneration
Distributions to employees
Income/payments out of trust dividend income
Proceeds from sale of shares
Shares ahead of a sale to a third party
Dividends, employee benefit funds received by employees
Double taxation relief
Earmarking not followed by later relevant ste
Earner treated employee's NICs had been paid on due date
Earnings
Effect of EC Regulations on Social Security 1408/71, art. 9 and 94
Effect of failure by employer to deduct employee's NICs
Employed or self-employed, distinction
Employee benefit trust, payment to employee following sale of sponsoring company
Employee liable to pay contributions, HMRC decision
Employee under contract of service or in business on own account
Lorry driver
Market researcher
Employer undertakings
Employer wilfully failed to pay
Employment in Switzerland, social security treaty
Employment status
Employment-related securities
Entertainers, categorisation of earners
Entitlement to contribute after reaching retirement age
Entitlement to contribute before becoming UK resident
Entitlement to credit on grounds of sickness
Entitlement to higher SERPS pension, tribunal rejecting taxpayer's claim
Entitlement to state pension
Entitlement to Statutory Sick Pay
Evidence of contributions paid
Excercise due care and diligence
Exempt from tax under Income Tax (Earnings and Pensions) Act 2003, s. 243
Financial or other support for a public transport road service
Failing to file form on time
Failure of company to operate
False invoices to avoid deductions
Foreign employer of employees seconded to UK resident associated company, secondary contributor
Funded unapproved retirement benefit schemes
Payments to
Transfer of gilts and cash to trustees
General earnings
Gifts to employees
Gratuitous payments made by non-resident investor
Income Tax (Pay As You Earn) Regulations 2003, reg. 80 determination
Amounts paid to one individual, earnings from employment or self-employed income
In respect of another individual, admitted to be an employee
Independent medical assessment
Individual sub-trusts
Insufficient evidence for HMRC's assertion
Insufficient evidence of further payments
IR35 rules
Issues raised outside the tribunal's jurisdiction
Judicial review of settlement of claims
Key dates
April 2021
August 2021
December 2021
February 2022
January 2022
July 2021
June 2021
March 2021
May 2021
November 2021
October 2021
September 2021
Late payment of contributions
Accuracy of official records
Agreement that late payments would count for benefit
Contributor in ignorance or error
Failing to exercise due care and diligence
Late payment of return due for year ending 5 April 2010
Reasonable excuse
Late submission of Employer's Annual Return P11D(b)
Leaders conducting Weight Watchers meetings
Liabilities across various different entities
Liability for
Liability of directors for unpaid PAYE liabilities of liquidated company
Liability to NICs of payments on account of earnings
Loan charge
Loss of documents
Married woman
Election
Election not to pay, onus of proof
Election, age of contractual capacity
Exemption
Reduced rates, election for
Married woman's contributions
Married woman's election
Neglect, non-payment by limited company
No basis for transfer to employee of liabilities
No offset of national insurance contributions due to employer
No reasonable prospect of the appeal succeeding
Notices of determination
Onus of proof
Payment made not a capital receipt but an emolument from employment
Payment of contribution
Payments made as management charges
Payments made for outside scope items
Payments made on TUPE transfer for loss of pension scheme benefits
Payments made to employees on termination of employment contracts from employment
Payments of interim dividends
Effect of reclassification prior to liquidation of company
Payments on account
Penalties
Penalty for late filing of employer's annual return
Employee benefits
Penalty for late payment
Disproportionate penalty
Generally
Insufficiency of funds
Lack of specific warning
Reasonable excuse for late payment
Seven late payment
Special circumstances, justify reduction in penalty amount
Penalty liabilities
Period of incapacity
Personal liability notice, company failing to pay
Personal pension schemes
Petrol paid by charge card treated as earnings
Postponement of appellant's hearing, refused
Primary contributions remaining unpaid by employer
Prior residence in Ireland treated as residence in the UK
Proposed exemption
Provision of services through intermediary
Purpose of DR rules
Reasonableness of decision on necessity of requirement of security for protection of revenue/Class 1 contributions
Record of contributions for retirement pension claim
Records, credits and excusals from contributions
Recovery of
Reduced rate contributions
Refund (no equivalent to income tax relief)
Reimbursement by trust of employers' NIC
Relief for payment out of trust
Remuneration trust
Repayment scheme
Restrictive covenants
Director's termination of employment
Share purchase agreements
Revenue's application to reinstate action
School fees, discharge of director's personal liability
Securities options, secondary contributions met by employee
Security for payment of NICs
Self-employed person
Self-employment, discriminatory treatment
Service company's liability, agency worker's attributable earnings
Share fishermen
Share incentive plan
Share-related income
Social Security (Contributions and Benefits) Act 1992, s. 16
Social Security (Contributions) Regulations 2001, reg. 86
Social Security Contirubtions (Transfer of Functions, etc) Act 1999, s. 8
Statutory maternity pay, employee had in entitlement
Strike out application
Subsequent occasions of charge
Tax avoidance arrangement (meaning)
Tax avoidance scheme
Taxpayer not displaced burden of proof
Temporary workers
Trading loss relieved against income
Transfer of book debts to director
Travel expenses, repayment of Class 1 contributions
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 5(3), r. 8 applies
Tribunal's lack of jurisdiction for judicial review
Unapproved share options
Understatement of employer's liabilities
Unpaid
Director's personal liability notice
Recovery, limitation and estoppel
Voluntary contributions for the period from April 1996 to 5 April 2004
Contributor's failure to pay in the necessary period
Contributor's ignorance and error about timing, resulted from failure to exercise due care and diligence
Generally