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 Foreign and Commonwealth Office made him a servant of the FCO and thus in government service for the purposes of the Convention and Order. Therefore, UK NICs were exigible for the relevant period.

Citation
[2016] UKFTT 189 (TC)
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 of Police Officers, Government Service Definition
Tax Law Social Security Law National Insurance Contributions International Social Security Agreements Secondment of Police Officers Government Service Definition

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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 the purposes of National Insurance Contributions (NICs) liability.
  2. 2 Whether the appellant was in 'government service' for the purposes of the Convention and Order, affecting NIC liability 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 Foreign and Commonwealth Office made him a servant of the FCO and thus in government service for the purposes of the Convention and Order. Therefore, UK NICs were exigible for the relevant period.

Court Disposition

Appeal dismissed

Orders

  • UK National Insurance Contributions are exigible for the period of Mr Edwards' secondment to Kosovo under the terms of the 1958 Order and Convention.