The FTT has allowed an appeal challenging HMRC’s decision refusing to allow a contributor to make Class 2 National Insurance Contributions out of time (for the period 1981 – 2014).
The FTT was satisfied that late payment was not due to any failure on the contributor’s part to exercise due care and diligence, in particular because he took positive and reasonable steps by appointing professional advisers, remained engaged with his affairs, and had no sufficiently obvious reason to distrust the advice he was receiving.
Ben Elliott acted for the taxpayers.
You can read a copy of the judgment here.
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