John Augustine Garland v The Commissioners for HM Revenue and Customs: [2012] UKUT 471 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Herrington on 13 March 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
13 March 2013

Read the full decision in John Augustine Garland v The Commissioners for HM Revenue and Customs: [2012] UKUT 471 (TCC).

NATIONAL INSURANCE – Class 3 Contributions –Non employed person – Entitlement to pay contributions in respect of period of employment in Kenya – NI (R&PA) regs 1948 r.5 - Council Regulations (EEC) No 1408/71 and (EC) No 883/2004 - held appeal dismissed.

Updates to this page

Published 1 December 2016