References: [2010] STI 2278, [2010] BTC 1682, [2010] STC 2124, FTC/16/2009, [2010] UKUT 214 (TCC)
Links: Bailii
Coram: Lord Emslie, Ghosh QC
UTTC National Insurance Contributions – Contributions reduced by pay practice – pay practice not counteracted by Secretary of State – Resultant reduction in SERPS pension payable to appellant – Whether appellant retrospectively entitled to challenge past contribution levels – Whether error of law in First Tier Tribunal’s rejection of that challenge.
