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Decision Number: |
TC 00190 |
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Appellant:
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Ian Osborne John Godden Valerie Patterson William Swales Stanley Mower Angela Simmons David Wadwell Robert Brumpton Michael Phillips Clifford Bonner Ian Hodkinson Michael Dobson John Skeldon |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Roger BERNER
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Date Of Decision:
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17/09/2009 |
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Main Category:
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NATIONAL INSURANCE CONTRIBUTIONS |
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Main Subcategory:
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Other |
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Notes:
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National insurance contributions (NICs) – Class 3 contributions – whether “paid in error” – reg 52, Social Security (Contributions) Regulations 2001 – change to maximum number of qualifying years for Basic State Pension – contributions made before Government White Paper announcing proposals – contributions after issue of flyer by HMRC – contributions after changes
became law
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Decision(s) to Download:
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TC00190.doc 
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