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.
Read the full decision in .
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.
Published 1 December 2016