Clifford Bonner and others v 皇冠体育app Commissioners for HM Revenue and Customs and 皇冠体育app Commissioners for HM Revenue and Customs v Robert Brumpton: [2010] UKUT 450 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Williams and Judge Nowlan on 14 December 2010.
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National Insurance contributions 鈥� other 鈥� whether contributors who voluntarily paid Class 3 contributions to make up their National Insurance contribution records but who then found that they did not need to do this were entitled to refunds of their contributions.