FTTTx National Insurance Act 1946 and National Insurance and Industrial Injuries (Collection of Contributions) Regulations 1948 – Appellant disputed NI record – Appellant maintained she was employed throughout a nil contribution period by her family’s firm and paid full Class 1 contributions – evidence indicated that she had been self-employed in the firm and a waiver of Class 2 contributions had been granted during the period- appeal dismissed.
[2011] UKFTT 448 (TC)
Bailii
National Insurance Act 1946, National Insurance and Industrial Injuries (Collection of Contributions) Regulations 1948
England and Wales
Taxes – Other
Updated: 16 November 2021; Ref: scu.443178
