John Alexander Lithgow Mason v 皇冠体育app Commissioners for HM Revenue and Customs: [2010] UKUT 214 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Emslie and Judge Ghosh on 22 June 2010.
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National Insurance Contributions 鈥� Contributions reduced by pay practice 鈥� pay practice not counteracted by Secretary of State 鈥� Resultant reduction in SERPS pension payable to appellant 鈥� Whether appellant retrospectively entitled to challenge past contribution levels 鈥� Whether error of law in First Tier Tribunal鈥檚 rejection of that challenge.
Updates to this page
Published 1 December 2016