Richard Curtis reviews the circumstances where earnings may need to be aggregated for Class 1 National Insurance contributions purposes.
It's not every day of the week that we find someone appealing to the First-tier Tribunal and arguing that they should pay more tax or National Insurance contributions (NICs)!; so perhaps the case of Martin Joseph Long v HMRC [2021] UKFTT 338 (TC) (see https://tinyurl.com/jnwyy3sx).
In that case, Mr Long was working for two employers in 2014/15. He had provided his services as a driver of ambulances and patient transport vehicles to South West Ambulance Services NHS Trust (SWAST) until the latter element was transferred to a private company (NSL Ltd). In 2014/15, he therefore had two employments; one with SWAST and the other with NSL. In carrying out these roles, Mr Long could take a patient to hospital in
