Black v Revenue and Customs: FTTTx 20 Apr 2009

FTTTx NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to decision by HMRC that she had done so – election, if made, destroyed – other evidence considered – on balance of probabilities, election made – appeal dismissed

Citations:

[2009] UKFTT 54 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 30 July 2022; Ref: scu.373598