References: [2011] STC 538, [2011] STI 259, [2010] UKUT 450 (TCC)
Links: Bailii
Ratio: UTTC National Insurance contributions – other – whether contributors who voluntarily paid Class 3 contributions to make up their National Insurance contribution records but who then found that they did not need to do this were entitled to refunds of their contributions
Last Update: 05-Jul-16
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