FTTTx NATIONAL INSURANCE class 2 contributions – failure to pay – whether failure to pay attributable to ignorance or error; whether ignorance or error due to failure to exercise due care and diligence – appellant took care to appoint a recommended accountant to deal with the NIC matters – accountant failed to correctly advise appellant – appeal allowed.
Citations:
[2013] UKFTT 244 (TC)
Links:
Taxes – Other
Updated: 05 December 2022; Ref: scu.491870