National Insurance Contributions : Other – National insurance contributions – failure to pay class 3 voluntary contributions within statutory time limit – whether failure attributable to ignorance or error – yes – whether ignorance or error due to failure to exercise due care and diligence – yes – appeal dismissed – regulation 25 Social Security (Contributions) Regulations 1975 and regulation 29 Social Security (Contributions) Regulations 1979.
Citations:
[2017] UKFTT 670 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 30 March 2022; Ref: scu.595447