Garland v HM Revenue and Customs; UTTC 13 Mar 2013

References: [2012] UKUT 471 (TCC)
Links: Bailii
NATIONAL INSURANCE – Class 3 Contributions – Non employed person – Entitlement to pay contributions in respect of period of employment in Kenya – NI (R&PA) regs 1948 r.5 – Council Regulations (EEC) No 1408/71 and (EC) No 883/2004 – held appeal dismissed
Statutes: Council Regulation (EEC) No 1408/71, Council Regulation (EC) No 883/2004