Collins v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2015] UKFTT 614 (TC) (22 September 2015)
Mrs Collins did not provide written notice to revoke her election to pay reduced rate NICs in 1975; the Department's records are more reliable than her recollection; therefore, she continued to pay reduced rate contributions until 6 April 1982, and her appeal is dismissed.
- Citation
- [2015] UKFTT 614
- Parties
- Appellant: Inez Collins; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 22 September 2015
- Procedural Posture
- Appeal / First Tier Tribunal (tax Chamber) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- National Insurance Contributions, Married Women's Reduced Rate Election, Revocation of Election, State Pension Entitlement
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Inez Collins
Appellant
The Commissioners for Her Majesty’s Revenue & Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Legal Issues
- 1 Whether Mrs Collins revoked her election to pay reduced rate National Insurance contributions in 1975
- 2 Whether Mrs Collins paid full rate or reduced rate NICs from 6 April 1975 to 5 April 1982
Ratio Decidendi
Mrs Collins did not provide written notice to revoke her election to pay reduced rate NICs in 1975; the Department's records are more reliable than her recollection; therefore, she continued to pay reduced rate contributions until 6 April 1982, and her appeal is dismissed.
Court Disposition
Appeal dismissed
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment