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.

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

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