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A P Broughton-Head v HMRC

In A P Broughton-Head v HMRC [2017] UKFTT 170 (14 February 2017) the FTT found that in the absence of contemporary evidence HMRC had not established the appellant’s negligence.

The appellant had been the director of a company which had been wound up in 1991. In September 2014 he wrote to HMRC explaining that he needed 35 qualifying years to qualify for a full pension and pointing to missing NI contributions on his NI record from 1985 to 1991 as disclosed in form E205 UK.

HMRC replied that a ‘period of insolvency’ was held on his record. The appellant thought that HMRC was mistaken. HMRC pointed out that its Insolvency Section had investigated his company and found him to have been negligent as no contributions had been paid for the tax years 1986/87 1987/88 and 1988/89. The appellant refuted the notion that...

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