Terry v Revenue & Customs (NATIONAL INSURANCE CONTRIBUITIONS - decision that taxpayer liable to pay NICs ) [2020] UKFTT 261 (TC) (17 June 2020)
On the balance of probabilities, Mrs Terry did not make a Reg 91 election for the 1975-76 tax year; the evidence of her residence and lack of employment outweighed documentary indications subject to bureaucratic error.
- Citation
- [2020] UKFTT 261
- Parties
- Appellant: Lynn Terry; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 17 June 2020
- Procedural Posture
- Tax Appeal / First Tier Tribunal Final Determination
- Outcome
- Appeal allowed
- Legal Topics
- National Insurance Contributions, Married Women's Reduced Rate Election, State Pension Entitlement
Case Brief
Summary, issues, holding and outcome
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Parties
Lynn Terry
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Tax Appeal / First Tier Tribunal Final Determination
Legal Issues
- 1 Did Mrs Terry make a married woman’s reduced rate National Insurance election for the 1975-76 tax year?
- 2 Was HMRC's decision that Mrs Terry was liable to pay NICs at the reduced rate correct?
Ratio Decidendi
On the balance of probabilities, Mrs Terry did not make a Reg 91 election for the 1975-76 tax year; the evidence of her residence and lack of employment outweighed documentary indications subject to bureaucratic error.
Court Disposition
Appeal allowed
Orders
- HMRC's decision that Mrs Terry was liable to pay NICs at the married woman’s reduced rate for 1975-76 to 1977-78 is set aside.
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