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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.
The Upper Tribunal dismissed an appeal about when State pension entitlement began after late voluntary NICs were paid. HMRC’s earlier deemed payment date was upheld.
The commencement date for state pension entitlement following late paid voluntary contributions is determined by Regulation 4(3)(b) and 4(7), which treat the contribution as paid on the date payment is made. HMRC's exercise of discretion under Regulation 6(1) to treat the payment as made on 15 May 2017 is valid, and there is no statutory or factual basis to backdate entitlement to the pensionable age. The tribunal upholds HMRC's decision, amending the commencement date to 15 May 2017.
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The Upper Tribunal dismissed DB’s appeal against a state pension decision, holding that Australian residence could not be counted under section 299 of the Pensions Act 2004 for the new state pension.
The Court of Appeal held that MB could not claim a state pension at 60 without a gender recognition certificate, and dismissed her EU law and Equality Act arguments.
MB v Secretary of State for Work And Pensions [2014] EWCA Civ 1112 (31 July 2014)
The Court of Appeal dismissed a transsexual claimant’s challenge to refusal of a state pension at age 60, holding the marriage-annulment requirement for gender recognition was not discriminatory.
The Court of Appeal held that Ms Timbrell’s pre-GRA pension claim was governed by EU equality law, and that she was entitled to a state pension from age 60.
Once a claim for state pension has been decided based on the date specified by the claimant, the statutory scheme does not permit the start date to be altered to correct a claimant's mistake. The claim ceases to exist after decision, and there is no legal basis for revision on this ground. The Secretary of State is entitled to rely on the date provided by the claimant unless there is ambiguity or reason to suspect error.
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