Watch OldCo ‘big tax case’ live today and tomorrow
via GersNet |
Issues
– Whether the Court of Session erred in law in reversing the specialist Tribunals below and concluding that payments of “emoluments” or “earnings”, for the purposes of the Income and Corporation Taxes Act 1988 and the Income Tax (Earnings and Pensions) Act 2003, had been made by the appellant to its employees.
– Whether, in order for a payment to constitute earnings for PAYE and NIC purposes, it is sufficient that
