CHRISTINE BRADLEY v Revenue & Customs (NICS - whether class 3 contributions made were precluded) [2021] UKFTT 460 (TC) (08 December 2021)
The appellant was not precluded from making the class 3 NICs payment, but made the payment in error due to impaired judgment and mistaken belief about her future work prospects; therefore, the payment should be refunded.
- Citation
- [2021] UKFTT 460
- Parties
- Appellant: Christine Bradley; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 08 December 2021
- Procedural Posture
- Appeal / First Tier Tribunal (tax Chamber) Decision
- Outcome
- Appeal allowed
- Legal Topics
- National Insurance Contributions, Class 3 Contributions, Refund of Contributions, Error or Mistake in Payment
Case Brief
Summary, issues, holding and outcome
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Parties
Christine Bradley
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Legal Issues
- 1 Whether the appellant was precluded from making class 3 NICs for 2016/17
- 2 Whether the class 3 NICs were paid in error and should be refunded
Ratio Decidendi
The appellant was not precluded from making the class 3 NICs payment, but made the payment in error due to impaired judgment and mistaken belief about her future work prospects; therefore, the payment should be refunded.
Court Disposition
Appeal allowed
Orders
- HMRC to refund £733.20 to the appellant as class 3 NICs paid in error
Full Case Text
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