Olofsson v Revenue and Customs: FTTTx 3 Aug 2012

NATIONAL INSURANCE CONTRIBUTIONS -whether contributions paid in period preceding record of appellant entering national insurance – whether additional contributions paid afterwards which were not reflected on appellant’s national insurance record -no -whether there was a duplicate contribution record – balancing weight of oral and other evidence of appellant against record and evidence on procedures for creation, maintenance and retrieval of national insurance contribution records- contributions record correct – appeal dismissed


[2012] UKFTT 490 (TC)




England and Wales

Income Tax

Updated: 23 May 2022; Ref: scu.466118