The Tribunal allowed Mr Gadsden’s appeal, holding that his late Class 2 National Insurance payments could be treated as paid because his ignorance was not due to a lack of due care and diligence.
HM Revenue and Customs v Kearney [2010] EWCA Civ 288 (23 March 2010)
The Court of Appeal restored a decision allowing late Class 3 National Insurance contributions, holding that the contributor’s ignorance was not due to lack of due care.
Bateman & Bateman, R (on the application of) v Legal Services Commission [2001] EWHC Admin 696 (10th September, 2001)
The applicants failed to make full and timely disclosure of material changes in their financial circumstances, including cessation of passported benefits, receipt of loans, and insurance income, as required by the regulations. Disclosure was only made after investigation and was incomplete. The applicants did not exercise due care and diligence to avoid non-disclosure. The Committee was entitled to find material non-disclosure and to exercise its discretion to revoke the certificates. The decision was not unreasonable or unlawful on public law grounds.