|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 102 (Nov)|
|Representation||Akash Nawbatt (instructed by the Solicitor of Revenue and Customs) for the appellant.|
|The respondent did not appear and was not represented.|
|Judgment Dates:||8 November 2005|
Social security - Contributions - Recovery - Contributions paid late through ignorance or error - Whether taxpayer failing to exercise due care and diligence - Social Security (Crediting and Treatment of Contributions and National Insurance Numbers) Regulations 2001, , reg 6.