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
Citations:
[2011] STC 538, [2011] STI 259, [2010] UKUT 450 (TCC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 01 September 2022; Ref: scu.428181