Garland v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2015] UKFTT 417 (TC) (21 August 2015)

Garland v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2015] UKFTT 417 (TC) (21 August 2015)

The appellant was not entitled to pay voluntary NICs for the period 29 November 1963 to 1 January 1984 because he did not satisfy the residence or contributions test under UK law, and EU Regulation 1408/71 did not override these requirements as he was not resident in a Member State during the relevant period and Irish credits could not be treated as UK NICs for pension purposes.

Citation
[2015] UKFTT 417
Parties
Appellant: John Augustine Garland; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
21 August 2015
Procedural Posture
Appeal Tax/national Insurance Contributions / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Voluntary Contributions, Residence Requirements, EU Regulation 1408/71, Transitional Provisions, Aggregation of Periods, Pension Entitlement
Tax Law Social Security Law European Union Law National Insurance Contributions Voluntary Contributions Residence Requirements EU Regulation 1408/71 Transitional Provisions +2 more

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Parties

John Augustine Garland

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Tax/national Insurance Contributions / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether the appellant is entitled to pay voluntary National Insurance Contributions (NICs) for the period 29 November 1963 to 1 January 1984 while resident outside the EU.
  2. 2 Whether prior residence in Ireland can be treated as residence in the UK for NIC purposes under EU law.
  3. 3 Whether Irish national insurance credits are equivalent to UK NICs for the contributions test.

Ratio Decidendi

The appellant was not entitled to pay voluntary NICs for the period 29 November 1963 to 1 January 1984 because he did not satisfy the residence or contributions test under UK law, and EU Regulation 1408/71 did not override these requirements as he was not resident in a Member State during the relevant period and Irish credits could not be treated as UK NICs for pension purposes.

Court Disposition

Appeal dismissed