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PA Holdings Ltd & Kully Janjuah v Revenue & Customs - avoidance scheme worked for tax but not NI contributions

As from 1st April 2009 the Tax Chamber of the First-tier Tribunal  replaced the four former separate Tax Tribunals, namely the General Commissioners, the Special Commissioners; and the VAT & Duties and Section 706 Tribunals.

The question in this case was whether a tax avoidance scheme (which has since been blocked) was effective to enable an employee to avoid income tax and NIC's.  The tribunal's answer was yes in respect of income tax, but no in respect of NIC's.

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