Keyword

class-1-national-insurance

2 decisions turning on class-1-national-insurance.

Serpol Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)14 Mar 2011[2011] UKFTT 174 (TC)Added 6 Aug 2026

The appellant, Serpol Limited, was set up by David Tomlinson, a Detective Chief Superintendent who retired from the Bedfordshire Police in May 2002, together with his friend Peter Platt, after Mr Tomlinson was asked to continue…

Mrs Sandra Lesley Whittaker v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax27 Mar 2006Added 6 Aug 2026

The appellant, Mrs Sandra Lesley Whittaker, married in December 1965 and entered the National Insurance scheme on 7 February 1960, working almost continuously from 1959 and at one point holding four jobs at the same time. Her…

national-insurance tax-appeals balance of probabilities class-1-national-insurance witness evidence