This unfortunate case concerned a taxpayer who died shortly after making voluntary contributions and who therefore received very little benefit from those contributions (Garwood v HMRC [2023] UKFTT 75 (TC)). The FTT held that there had been “no error or mistake which would give rise to a right to a return of the class 3 NICs paid”.
https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08710.html
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The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.
