John Alexander Lithgow Mason v The Commissioners for HM Revenue and Customs: [2010] UKUT 214 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Emslie and Judge Ghosh on 22 June 2010.

Read the full decision in John Alexander Lithgow Mason v The Commissioners for HM Revenue and Customs: [2010] UKUT 214 (TCC).

National Insurance Contributions – Contributions reduced by pay practice – pay practice not counteracted by Secretary of State – Resultant reduction in SERPS pension payable to appellant – Whether appellant retrospectively entitled to challenge past contribution levels – Whether error of law in First Tier Tribunal’s rejection of that challenge.

Published 1 December 2016