Martin v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Liability) [2015] UKFTT 533 (TC) (28 October 2015)

Martin v Revenue & Customs (NATIONAL INSURANCE CONTRIBUTIONS : Liability) [2015] UKFTT 533 (TC) (28 October 2015)

The 1958 Order applies to Kosovo due to the territory's prior status and subsequent bilateral confirmation; the appellant was employed by the FCO in the government service of the UK, thus Article 6 applies and liability for Class 1 NIC continued throughout the relevant period.

Source-derived case information.

Citation
[2015] UKFTT 533
Parties
Appellant: Mr Paul Martin; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
28 October 2015
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Bilateral Social Security Agreements, Government Employment Abroad, Jurisdiction of UK Statutory Instruments
Tax Law Social Security Law International Law National Insurance Contributions Bilateral Social Security Agreements Government Employment Abroad Jurisdiction of UK Statutory Instruments

Source-derived case record

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 3 Authorities cited 5 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Mr Paul Martin

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the 1958 Order (SI 1958/1263) applies to Kosovo post-independence
  2. 2 Whether bilateral agreements between UK and Kosovo bind the parties regarding social security
  3. 3 Whether the appellant was employed in the government service of the UK for the purposes of Article 6 of the Convention

Ratio Decidendi

The 1958 Order applies to Kosovo due to the territory's prior status and subsequent bilateral confirmation; the appellant was employed by the FCO in the government service of the UK, thus Article 6 applies and liability for Class 1 NIC continued throughout the relevant period.

Court Disposition

Appeal dismissed