Breen v Revenue & Customs [2010] UKFTT 70 (TC) (22 January 2010)

Breen v Revenue & Customs [2010] UKFTT 70 (TC) (22 January 2010)

There was no evidence of errors in the Commissioners’ schedule; payments were allocated according to standard practice, and the record of contributions was correct. The appeal was dismissed.

Citation
[2010] UKFTT 70
Parties
Appellant: Martin Breen; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (National Insurance)
Jurisdiction
United Kingdom
Judgment Date
22 January 2010
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Class 2 Contributions, Record Keeping, Pension Entitlement
Tax Law Social Security Law National Insurance Contributions Class 2 Contributions Record Keeping Pension Entitlement

Case Brief

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Parties

Martin Breen

Appellant

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

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the Commissioners’ record of Class 2 National Insurance Contributions paid by Mr Breen from 6 April 1975 to 1 February 2003 is correct

Ratio Decidendi

There was no evidence of errors in the Commissioners’ schedule; payments were allocated according to standard practice, and the record of contributions was correct. The appeal was dismissed.

Court Disposition

Appeal dismissed