FTTTx NATIONAL INSURANCE CONTRIBUTIONS – whether contributions were paid in error so that an obligation to refund them arose under regulation 52(4)of the Social Security (Contributions) Regulations 2001 – consideration of the meaning of ‘error’ in regulation 52(9) – Appellant had paid contributions 31 days before an announcement of a proposal for a change in the law which, if implemented (as it was), would not have enhanced Appellant’s entitlement to a Basic pension – held that the contributions were not paid in error – Osborne v HMRC and Clifford Bonner v HMRC followed – appeal dismissed
Judges:
Walters QC TJ
Citations:
[2012] UKFTT 75 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 26 May 2022; Ref: scu.450804