Collins v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2015] UKFTT 614 (TC) (22 September 2015)

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 contributions in 1975; therefore, her election continued until 6 April 1982, as evidenced by HMRC's records, which are more reliable than her recollection given the passage of time.

Citation
[2015] UKFTT 614 (TC)
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) Full Written Decision Following Summary Dismissal
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Married Women's Reduced Rate Election, Revocation of Election, State Pension Entitlement
Tax Law Social Security Law National Insurance Contributions Married Women's Reduced Rate Election Revocation of Election State Pension Entitlement

Case Brief

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Parties

Inez Collins

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Full Written Decision Following Summary Dismissal

Legal Issues

  1. 1 Whether Mrs Collins revoked her election to pay reduced rate National Insurance contributions in 1975
  2. 2 Whether HMRC's records accurately reflect Mrs Collins's NICs history

Ratio Decidendi

Mrs Collins did not provide written notice to revoke her election to pay reduced rate contributions in 1975; therefore, her election continued until 6 April 1982, as evidenced by HMRC's records, which are more reliable than her recollection given the passage of time.

Court Disposition

Appeal dismissed

Orders

  • HMRC's decision upheld; Mrs Collins's revocation of reduced rate election took effect from 6 April 1982.