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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> NAVIN JOSHI v Revenue & Customs (National Insurance Contribution - entitlement to state pension - shortfall in qualifying years of contribution) [2023] UKFTT 903 (TC) (23 October 2023)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08971.html
Cite as: [2023] UKFTT 903 (TC)
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| Decision Number: | TC 08971 |
| Appellant: | NAVIN JOSHI |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 23/10/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | National Insurance Contribution - entitlement to state pension - shortfall in qualifying years of contribution - late payment of voluntary contribution - Regulation 4 of Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001-“ commencement date of benefit by date of payment of late contribution - Tribunal-™s jurisdiction ¬over reg 6 on discretion to treat an earlier date as payment date - appeal dismissed |