20 January 2011
Bonner and others v Revenue and Customs Commissioners [2010] UKUT 450 (TCC), [2011] All ER (D) 49 (Jan)
The definition of “error” in r 52(9) of the Social Security (Contributions) Regulations 2001, SI 2001/1004, was wide in terms of the scope of the term, but it was clear about its temporal effect.
It could apply only to errors made at the time of payment, and then only to errors about some then-present or past matter. A future change of law, as yet unannounced, could not be the cause of an “error” within that temporal rule.
