Taylor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2016] UKFTT 148 (TC) (02 March 2016)

Taylor v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2016] UKFTT 148 (TC) (02 March 2016)

The appellant failed to establish, on the balance of probabilities, that there was any agreement or departmental error to treat late payments as counting for contributory benefit, or that his failure to pay on time was not due to a lack of due care and diligence. The departmental records were presumed accurate, and the statutory requirements were not met.

Citation
[2016] UKFTT 148
Parties
Appellant: David Taylor; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
02 March 2016
Procedural Posture
Appeal First Tier Tribunal (tax) / Final Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, State Retirement Pension, Late Payment of Contributions, Due Care and Diligence, Ignorance or Error, Contributory Benefit Entitlement
Tax Law Social Security Law National Insurance Contributions State Retirement Pension Late Payment of Contributions Due Care and Diligence Ignorance or Error Contributory Benefit Entitlement

Case Brief

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Parties

David Taylor

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal First Tier Tribunal (tax) / Final Decision

Legal Issues

  1. 1 Whether late payments of Class 2 National Insurance Contributions (NICs) between April 1979 and April 1983 should count towards the appellant's state retirement pension entitlement
  2. 2 Whether there was an agreement or departmental error that late payments would count for benefit
  3. 3 Whether the appellant's failure to pay on time was due to ignorance or error not attributable to a lack of due care and diligence

Ratio Decidendi

The appellant failed to establish, on the balance of probabilities, that there was any agreement or departmental error to treat late payments as counting for contributory benefit, or that his failure to pay on time was not due to a lack of due care and diligence. The departmental records were presumed accurate, and the statutory requirements were not met.

Court Disposition

Appeal dismissed