FTTTx National Insurance Contributions – ability to back-pay voluntary contributions for missing years out of time – Regulation 32(1) National Insurance (Contributions) Regulations 1969 – failure to pay voluntary contributions at the time due to ignorance or error – whether due to failure to exercise due care and diligence – former member of Colonial Agricultural Service in Kenya – held that failure to make enquiries was not per se such a failure – held on the facts that ignorance or error not due to failure to exercise due care and diligence – appeal allowed
Citations:
[2010] UKFTT 530 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 09 September 2022; Ref: scu.426619