John Augustine Garland v The Commissioners for HM Revenue and Customs: [2016] UKUT 0431 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Sinfield on 17 October 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 February 2017
Category:
Tax
Release date:
17 October 2016

Read the full decision in John Augustine Garland v The Commissioners for HM Revenue and Customs: [2016] UKUT 0431 (TCC).

NATIONAL INSURANCE CONTRIBUTIONS — appellant making UK contributions for 78 weeks — thereafter resident overseas — whether entitled to make additional voluntary contributions — application of EU coordination legislation — appeal dismissed

Updates to this page

Published 14 February 2017