Evans v Revenue and Customs: FTTTx 30 Apr 2012

FTTTx NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to HMRC’s decision that she had done so – election, if made, destroyed due to passage of time – other evidence considered – on the balance of probabilities, election made – appeal dismissed
[2012] UKFTT 285 (TC)

Updated: 15 April 2021; Ref: scu.462665