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The Tax Journal is pleased to launch a series of short monthly articles written by a member of the HMRC team. This week we cover a decision on the NIC liability of payment of bonuses in gold coins
A decision of the Special Commissioners on gold coins seems as much of a throwback to the past as talk of platinum sponge. Yet although the events of the case (EDI Services Ltd EDI International Ltd H&M Services Ltd H&M (UK) Ltd) first occurred in 1994 a decision on the subject was handed down only recently. The case may merely be at the first stage of its judicial journey but the decision provides some insight into the way the Special Commissioners may approach Ramsay principles following MacNiven v Westmoreland Investments Ltd and...

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