Mason v Revenue & Customs [2009] UKFTT 139 (TC) (09 June 2009)

Mason v Revenue & Customs [2009] UKFTT 139 (TC) (09 June 2009)

The appeal was dismissed because the Appellant failed to demonstrate that retainer payments were aggregated with salary in earlier periods for NIC purposes, and the Secretary of State did not modify pay periods; thus, NICs were correctly calculated under the regulations.

Citation
[2009] UKFTT 139
Parties
Appellant: John Alexander Lithgow Mason; Respondents: The Commissioners for Her Majesty's Revenue and Customs (National Insurance Contribution)
Jurisdiction
United Kingdom
Judgment Date
09 June 2009
Procedural Posture
Appeal / Final Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, SERPS Pension, Artificial Pay Practices, Regulation of Pay Periods
Tax Law Social Security Law National Insurance Contributions SERPS Pension Artificial Pay Practices Regulation of Pay Periods

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 1 Party arguments 2
Sign in to unlock

Parties

John Alexander Lithgow Mason

Appellant

The Commissioners for Her Majesty's Revenue and Customs (National Insurance Contribution)

Respondents

Procedural Posture

Appeal / Final Decision

Legal Issues

  1. 1 Whether the Appellant's National Insurance Contributions were correctly calculated based on pay periods
  2. 2 Whether the Secretary of State should have modified pay periods under NIC Regulations
  3. 3 Whether the Appellant has a genuine grievance regarding reduced SERPS pension

Ratio Decidendi

The appeal was dismissed because the Appellant failed to demonstrate that retainer payments were aggregated with salary in earlier periods for NIC purposes, and the Secretary of State did not modify pay periods; thus, NICs were correctly calculated under the regulations.

Court Disposition

Appeal dismissed