Black v Revenue & Customs [2009] UKFTT 54 (TC) (20 April 2009)
On the balance of probabilities, Mrs. Black made an election to pay reduced rate national insurance contributions prior to 9 November 1970, as evidenced by HMRC's records and employer actions; her oral evidence was not sufficient to displace the documentary evidence.
Source-derived case information.
- Citation
- [2009] UKFTT 54
- Parties
- Appellant: Patricia Black; Respondents: The Commissioners for Her Majesty's Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 20 April 2009
- Procedural Posture
- Appeal / First Tier Tribunal (tax) Decision
- Outcome
- Appeal dismissed
- Legal Topics
- National Insurance Contributions, Married Women's Reduced Rate Election, State Retirement Pension Entitlement
Source-derived case record
Summary, issues, holding and outcome
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Parties
Patricia Black
Appellant
The Commissioners for Her Majesty's Revenue and Customs
Respondents
Procedural Posture
Appeal / First Tier Tribunal (tax) Decision
Legal Issues
- 1 Whether Mrs. Black elected to pay national insurance contributions at the married women's reduced rate prior to 9 November 1970
- 2 Whether the HMRC's records accurately reflect such an election
- 3 Whether Mrs. Black is entitled to state retirement pension based on her contributions
Ratio Decidendi
On the balance of probabilities, Mrs. Black made an election to pay reduced rate national insurance contributions prior to 9 November 1970, as evidenced by HMRC's records and employer actions; her oral evidence was not sufficient to displace the documentary evidence.
Court Disposition
Appeal dismissed
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