SCIT NATIONAL INSURANCE – married woman paying contributions at reduced rates – whether she had elected to do so – challenge to decision by HMRC that she had done so – election, if made, destroyed – other evidence considered – on balance of probabilities, election made – appeal dismissed.
Judges:
Bishopp SC
Citations:
[2008] UKSPC SPC00722, [2009] STI 90, [2009] STC (SCD) 93
Links:
Income Tax
Updated: 21 July 2022; Ref: scu.278764