In J Pugsley v HMRC (TC02366 – 20 November) an individual (P) registered as self-employed and paid Class 2 national insurance contributions between 2005 and 2010 although he qualified for small earnings’ exception under SSCBA 1992 s 11(4). In 2011 he claimed a refund of the contributions he had paid. HMRC agreed to repay the contributions which P had paid for 2009/10 but rejected his repayment claim for earlier years. The FTT dismissed P’s appeal against this decision.
Why it matters: The lesson here is that all claims for small earnings’ exception and all repayment claims should be lodged within the statutory time limits.
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In J Pugsley v HMRC (TC02366 – 20 November) an individual (P) registered as self-employed and paid Class 2 national insurance contributions between 2005 and 2010 although he qualified for small earnings’ exception under SSCBA 1992 s 11(4). In 2011 he claimed a refund of the contributions he had paid. HMRC agreed to repay the contributions which P had paid for 2009/10 but rejected his repayment claim for earlier years. The FTT dismissed P’s appeal against this decision.
Why it matters: The lesson here is that all claims for small earnings’ exception and all repayment claims should be lodged within the statutory time limits.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
