header-logo header-logo

Social security

20 January 2011
Issue: 7449 / Categories: Case law , Law digest
printer mail-detail

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.
 

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Hugh James—Phil Edwards

Hugh James—Phil Edwards

Serious injury teambolstered by high-profile partner hire

Freeths—Melanie Stancliffe

Freeths—Melanie Stancliffe

Firm strengthens employment team with partner hire

DAC Beachcroft—Tim Barr

DAC Beachcroft—Tim Barr

Lawyers’ liability practice strengthened with partner appointment in London

NEWS
Ceri Morgan, knowledge counsel at Herbert Smith Freehills Kramer LLP, analyses the Supreme Court’s landmark decision in Johnson v FirstRand Bank Ltd, which reshapes the law of fiduciary relationships and common law bribery
The boundaries of media access in family law are scrutinised by Nicholas Dobson in NLJ this week
Reflecting on personal experience, Professor Graham Zellick KC, Senior Master of the Bench and former Reader of the Middle Temple, questions the unchecked power of parliamentary privilege
Geoff Dover, managing director at Heirloom Fair Legal, sets out a blueprint for ethical litigation funding in the wake of high-profile law firm collapses
James Grice, head of innovation and AI at Lawfront, explores how artificial intelligence is transforming the legal sector
back-to-top-scroll