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United Kingdom EBTNIC liabilitydisguised remuneration

RFC 2012 plc (in liquidation) v Advocate General for Scotland

[2017] UKSC 45
JurisdictionUnited Kingdom
CourtUK Supreme Court
Year2017
StatusBinding authority

Key Principle

employee benefit trusts (EBTs); payments via trusts are earnings; PAYE and NIC liability on employer

Area of Law

tax

Related Cases

HMRC v Tooth [2021] UKSC 17
Test Claimants in the FII Group Litigation v HMRC [2021] UKSC 31
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39

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