|
Notes:
|
NATIONAL INSURANCE CONTRIBUTIONS – 15 months of arrears of sick pay paid in one lump sum – whether a single payment or multiple payments paid simultaneously – “mistimed payments” - disapplication of Regulation 7(1) by Regulation 7(3) – HMRC decision correct, but not for the reasons submitted by them - Regulations 7 and 58, Social Security (Contribution) Regulations 2002
|
