Moss v Revenue and Customs: FTTTx 1 Jul 2010

NATIONAL INSURANCE – appellant paying married woman’s contributions – whether eligible to make additional Class 3 contributions – precluded by ss 13-14 Social Security Contributions and Benefits Act 1992 – whether domestic legislation compatible with Community and Convention rights – yes – appeal dismissed

[2010] UKFTT 295 (TC)
Bailii
England and Wales

Taxes – Other

Updated: 08 January 2022; Ref: scu.422324