Edwards v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS : Liability) [2016] UKFTT 189 (TC) (02 March 2016)

Edwards v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS : Liability) [2016] UKFTT 189 (TC) (02 March 2016)

Mr Edwards was not in government service solely as a police officer, but the terms of his secondment to the FCO placed him in government service for the purposes of the Convention, making him liable for UK NICs during the relevant period.

Citation
[2016] UKFTT 189
Parties
Appellant: Alan Edwards; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 March 2016
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, International Social Security Agreements, Secondment, Government Service, Reciprocal Agreements
Tax Law Social Security Law National Insurance Contributions International Social Security Agreements Secondment Government Service Reciprocal Agreements

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Parties

Alan Edwards

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the Family Allowance, National Insurance and Industrial Injuries (Yugoslavia) Order 1958 applies to Kosovo for NIC purposes
  2. 2 Whether the appellant was in 'government service' for the purposes of the Convention and Order
  3. 3 Whether UK National Insurance Contributions are exigible for the period after 12 months of secondment

Ratio Decidendi

Mr Edwards was not in government service solely as a police officer, but the terms of his secondment to the FCO placed him in government service for the purposes of the Convention, making him liable for UK NICs during the relevant period.

Court Disposition

Appeal dismissed

Orders

  • Mr Edwards is liable for UK Class 1 National Insurance Contributions for the period from 25 March 2014 to 31 October 2014.