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Porter v Revenue and Customs: FTTTx 2 Dec 2016

FTTTx (National Insurance Contributions : Other) NATIONAL INSURANCE CONTRIBUTIONS-entitlement to state pension – married woman’s election – reduced rate contributions -whether election made – whether contributions made by or on behalf of taxpayer – accuracy of records – if contributions not paid, whether voluntary Class 3 contributions can be made – whether non-payment due to ignorance or error – whether ignorance or error due to failure to exercise due care and diligence

Citations:

[2016] UKFTT 792 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 29 January 2022; Ref: scu.573972

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