Garland v Revenue and Customs: FTTTx 21 Aug 2015

FTTTx National Insurance Contributions – whether appellant entitled to pay contributions voluntarily for a period between 1963 and 1984 when we was resident outside the EU – effect of Articles 9 and 94 of Regulation 1408/71 – whether prior residence in Ireland treated as residence in the UK – status of national insurance credits awarded in Ireland – appeal dismissed

[2015] UKFTT 417 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 03 January 2022; Ref: scu.551537