Evans v Revenue & Customs [2012] UKFTT 285 (TC) (30 April 2012)

Evans v Revenue & Customs [2012] UKFTT 285 (TC) (30 April 2012)

The Tribunal found that, on the balance of probabilities and in light of the documentary evidence and employer records, Mrs Evans did make the election to pay reduced rate contributions, and she failed to discharge the burden of proof to show HMRC's decision was wrong.

Citation
[2012] UKFTT 285
Parties
Appellant: Mrs Norma Evans; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 April 2012
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
National Insurance Contributions, Married Women's Reduced Rate Election, Burden of Proof, Documentary Evidence
Tax Law Social Security Law National Insurance Contributions Married Women's Reduced Rate Election Burden of Proof Documentary Evidence

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 8 Party arguments 2 Amounts and remedies 3
Sign in to unlock

Parties

Mrs Norma Evans

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether Mrs Evans made an election to pay married woman's reduced rate National Insurance contributions from 11 November 1974
  2. 2 Whether HMRC's decision that she made such an election is correct

Ratio Decidendi

The Tribunal found that, on the balance of probabilities and in light of the documentary evidence and employer records, Mrs Evans did make the election to pay reduced rate contributions, and she failed to discharge the burden of proof to show HMRC's decision was wrong.

Court Disposition

Appeal dismissed