22 April 2013
FTT Decision: Dr Jeremy Schonfield v HMRC
National Insurance class 2 contributions – failure to pay – whether failure to pay attributable to ignorance or error; whether ignorance or error due to failure to exercise due care and diligence – appellant took care to appoint a recommended accountant to deal with NIC matters – accountant failed to correctly advise appellant – appeal allowed.
Tom Chacko, instructed by Martin & Heller accountants, acted for the Appellant.
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