Black v Revenue & Customs [2009] UKFTT 54 (TC) (20 April 2009)
On the balance of probabilities, the documentary evidence and HMRC's records outweigh Mrs. Black's oral testimony; it is more likely than not that Mrs. Black did sign an election to pay reduced rate contributions prior to 9 November 1970, and her appeal fails.
Source-derived case information.
- Citation
- [2009] UKFTT 54 (TC)
- 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), Substantive Hearing
- 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), Substantive Hearing
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 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, the documentary evidence and HMRC's records outweigh Mrs. Black's oral testimony; it is more likely than not that Mrs. Black did sign an election to pay reduced rate contributions prior to 9 November 1970, and her appeal fails.
Court Disposition
Appeal dismissed
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