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 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.

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