Mark Gadsden v The Commissioners for HMRC
The Tribunal allowed Mr Gadsden’s appeal, holding that his late Class 2 National Insurance payments could be treated as paid because his ignorance was not due to a lack of due care and diligence.
- National-insurance-contributions
- Class-2-contributions
- Late-payment
- Due-care-and-diligence
- Reliance-on-professional-advisers
- State-pension-entitlement