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Franks v Revenue and Customs: FTTTx 15 Jun 2012

National insurance contributions- married woman’s reduced rate elections – evidence as to whether elections made – balance of probabilities -first election out of context with lifestyle and anomalous- second election correctly recorded and valid.

Citations:

[2012] UKFTT 438 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 20 November 2022; Ref: scu.466019

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