Class 3 National Insurance contributions – reclaim for contributions paid when the legislation required 44 qualifying years of contribution for full pension to be payable, later found to have been unnecessary when the law was changed to confer full pension rights after only 30 qualifying years – whether the contributions had been paid in error – Appeal dismissed
[2012] UKFTT 321 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 14 November 2021; Ref: scu.462707