Brown v Revenue and Customs: FTTTx 13 May 2013

FTTTx NATIONAL INSURANCE – Home Responsibilities Protection – Married Women’s Election to pay Reduced Rate Contributions – whether election made when original Certificate of Election may have been destroyed – whether election had lapsed – whether election correctly reinstated – Social Security Contributions (Transfer of Functions) Act 1999 – Appeal allowed.

[2013] UKFTT 300 (TC)
Bailii
Social Security Contributions (Transfer of Functions) Act 1999

Taxes – Other

Updated: 17 November 2021; Ref: scu.513437