NATIONAL INSURANCE CONTRIBUTIONS – enterprise zone capital allowances – set against trading income in self-assessment of Class 4 NICs – evidence of HMRC allowing such set-off in other cases – was it unfair to deny set-off in this case -tribunal jurisdiction – appeal dismissed
[2011] UKFTT 373 (TC)
Bailii
England and Wales
Updated: 30 October 2021; Ref: scu.443088 br>