National insurance contributions (NICs) – Class 3 contributions – whether ‘paid in error’ – reg 52, Social Security (Contributions) Regulations 2001 – change to maximum number of qualifying years for Basic State Pension – contributions made before Government White Paper announcing proposals – contributions after issue of flyer by HMRC – contributions after changes became law
[2009] UKFTT 241 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 12 November 2021; Ref: scu.409054
