FTTTx NICs – contributions record – whether all relevant contributions properly recorded – taxpayer a director: whether, when contributions due had not been paid, taxpayer had been negligent or connived – reg 6A Social Security (Contributions) Regulations 1979; effect of aggregation provisions (Reg 12).
[2013] UKFTT 273 (TC)
Bailii
Updated: 27 October 2021; Ref: scu.503573 br>