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) >> Garland v Revenue And Customs [2016] UKUT 431 (TCC) (17 October 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/431.html
Cite as: [2016] UKUT 431 (TCC)

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Garland v Revenue And Customs [2016] UKUT 431 (TCC) (17 October 2016)

NATIONAL INSURANCE CONTRIBUTIONS — appellant making UK contributions for 78 weeks — thereafter resident overseas — whether entitled to make additional voluntary contributions — application of EU coordination legislation —appeal dismissed

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