Legal News

No NICs liability on early termination payments as not 'from' employment (Tottenham Hotspur Limited v HMRC)

Published on: 13 June 2016
Published by: LexisPSL
  • No NICs liability on early termination payments as not 'from' employment (Tottenham Hotspur Limited v HMRC)
  • Original news
  • What was this case about?
  • What did the tribunal decide?
  • 'From' the employments
  • Breach of contract required?
  • What should tax lawyers take note of?

Article summary

Tax analysis: the First-tier Tax Tribunal (FTT) found that payments made by Tottenham Hotspur to two of its players as part of agreements for them to leave the club prior to the expiry of their fixed term contracts did not derive ‘from’ the players’ employments. As a result, Tottenham’s appeal was successful. or take a trial to read the full analysis.

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