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.

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.

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