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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> John A Lithgow Mason [2010] UKUT 214 (TCC) (22 June 2010)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2010/214.html
Cite as: [2010] STI 2278, [2010] UKUT 214 (TCC), [2010] STC 2124, [2010] BTC 1682
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John A Lithgow Mason [2010] UKUT 214 (TCC) (22 June 2010)
National Insurance Contributions — Contributions reduced by pay practice — pay practice not counteracted by Secretary of State — Resultant reduction in SERPS pension payable to appellant — Whether appellant retrospectively entitled to challenge past contribution levels — Whether error of law in First Tier Tribunal's rejection of that challenge.