Clifford Bonner and others v The Commissioners for HM Revenue and Customs and The Commissioners for HM Revenue and Customs v Robert Brumpton: [2010] UKUT 450 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Williams and Judge Nowlan on 14 December 2010.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 14 December 2010

Read the full decision in Clifford Bonner, Michael Dobson, John Godden, Michael Phillips, Angela Simmons and William Swales v The Commissioners for HM Revenue and Customs and The Commissioners for HM Revenue and Customs v Robert Brumpton: [2010] UKUT 450 (TCC).

National Insurance contributions – other – whether contributors who voluntarily paid Class 3 contributions to make up their National Insurance contribution records but who then found that they did not need to do this were entitled to refunds of their contributions.

Published 1 December 2016