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.
Lord Emslie, Ghosh QC
 STI 2278,  BTC 1682,  STC 2124, FTC/16/2009,  UKUT 214 (TCC)
England and Wales
Taxes – Other
Updated: 05 August 2022; Ref: scu.428157