FTTTx National Insurance Contributions – Small earnings exception – Appellant below threshold – not informed of exception by Respondents’ Helpline – Class 2 national Insurance contributions paid by the Appellant – No entitlement to reclaim under Social Security (Contributions) Regulations 2001 – Whether legitimate expectation of a refund – No – Appeal dismissed
Citations:
[2012] UKFTT 697 (TC)
Links:
Statutes:
Social Security (Contributions) Regulations 2001
Taxes – Other
Updated: 09 November 2022; Ref: scu.466256
