Whittaker v Revenue and Customs: SCIT 27 Mar 2006

SCIT NATIONAL INSURANCE – Married Woman’s Election to pay Reduced Rate Contributions – Appellant’s evidence that she made no election unconvincing – Respondents’ evidence overwhelming despite the fact that original certificate of election had been destroyed in accordance with its Records Management Policy – Appeal Dismissed


[2006] UKSPC SPC00528



Taxes – Other

Updated: 05 July 2022; Ref: scu.240295