NATIONAL INSURANCE CONTRIBUTIONS – self-employed person – Class 2 NI contributions – amount of basic state pension – whether fully-stamped contribution cards submitted by taxpayer in every relevant year notwithstanding contributions not shown on his NI record – no – whether taxpayer entitled to make contributions outside time limits on grounds that his error in failing to make contributions was not due to his failure to exercise due care and diligence – no – s 11(1) Social Security Contributions and Benefits Act 1992 – regulations 4 and 6 Social Security (Crediting and Treatment of Contributions and National Insurance Numbers) Regulations 2001 – appeal dismissed
[2014] UKFTT 107 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.521730
