![CA-2024-001410 - [2025] EWCA Civ 1443](https://backend.juristeca.com/files/emisores/logo_Sjvxvlx.png){kind=logo}
Employee benefit contributions
Employee benefit contributions
This section applies if, in calculating for corporation tax purposes the profits of a company (“the employer”) of a period of account, a deduction would otherwise be allowable for the period in respect of employee benefit contributions made or to be made…
No deduction is allowed for the contributions for the period except so far as—
qualifying benefits are provided, or qualifying expenses are paid, out of the contributions during the period or within 9 months from the end of it, or
if the making of the contributions is itself the provision of qualifying benefits, the contributions are made during the period or within 9 months from the end of it…
An amount disallowed under subsection (2) is allowed as a deduction for a subsequent period of account so far as—
qualifying benefits are provided out of the contributions before the end of the subsequent period, or
if the making of the contributions is itself the provision of qualifying benefits, the contributions are made before the end of the subsequent period…
- Heading
- Lady Justice Falk Introduction
- The facts
- The FTT and UT decisions
- The Grounds of Appeal and Respondent’s Notice
- Expenses not wholly and exclusively for trade and unconnected losses
- Section 1290 CTA 2009
- Employee benefit contributions
- Making of “employee benefit contributions”
- Restriction of deduction for non-contributory provision
- Conclusions