NATIONAL INSURANCE – Appellant working in Hong Kong from 1973 to 1979 – Entitled to pay voluntary class 3 National Insurance contributions in this period but none paid – Appellant permitted after retirement in 2008 to pay contributions in respect of that period – Appellant contending that his former employer would have paid those contributions but that due to maladministration HMRC did not provide the necessary documents before his former employer went into administration – Whether Tribunal has jurisdiction to determine a claim for compensation for maladministration by HMRC officials – No – Appeal dismissed for lack of jurisdiction
Citations:
[2011] UKFTT 796 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 04 October 2022; Ref: scu.450884