United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> John Augustine Garland v HMRC [2012] UKUT 471 (TCC) (13 March 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/471.html
Cite as: [2012] UKUT 471 (TCC)

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John Augustine Garland v HMRC [2012] UKUT 471 (TCC) (#)

"NATIONAL INSURANCE – Class 3 Contributions – Non employed person – Entitlement to pay contributions in respect of period of employment in Kenya – NI (R&PA) regs 1948 r.5 – Council Regulations (EEC) No 1408/71 and (EC) No 883/2004 – held appeal dismissed"

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