Rose v Revenue and Customs: SCIT 20 Sep 2006

National insurance contributions – contributions and credits before 1975-76 – accuracy of records maintained by Records Branch of National Insurance Contributions Office – credits and excusals from contributions during periods of education and training – entitlement to make late payment of excused contributions – power of HMRC to accept late payment of excused contributions – whether contributor in ignorance or error and failing to exercise due care and diligence

Citations:

[2006] UKSPC SPC00574

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 12 July 2022; Ref: scu.249656