Wilkinson v Revenue and Customs: SCIT 30 Oct 2006

SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether Appellant was in contracted – out employment from 1985 to 1991 – yes – whether Appellant was liable to pay contributions at the reduced rate applicable to contracted – out employment – yes – whether Appellant was entitled to pay contributions at the full rate – no – appeal dismissed – Social Security Act 1975 section 1; Social Security Pensions Act 1975 sections 26 and 30; Occupational Pension Schemes (Contracting-out) Regulations 1984 SI 1984 No. 380

Citations:

[2006] UKSPC SPC00567

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other

Updated: 10 July 2022; Ref: scu.249662