Rees v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2016] UKFTT 575 (TC) (13 July 2016)

Rees v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS : Other) [2016] UKFTT 575 (TC) (13 July 2016)

The Tribunal found, on balance of probabilities, that appellant worked for Wood Rozlaar and Wilkes Ltd from November 1959 and that Class 3 contributions in 1958-59 and 1959-60 should be recorded as Class 1 contributions; cancellation of Class 1 contributions for 1981-82 and 1982-83 was not sufficiently evidenced by HMRC and should be reinstated; Tribunal lacks jurisdiction to determine entitlement to NI credits for periods of unemployment/disability.

Citation
[2016] UKFTT 575
Parties
Appellant: Ronald Rees; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 July 2016
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal allowed in part
Legal Topics
National Insurance Contributions, State Pension Entitlement, Burden of Proof, Jurisdiction of Tribunal
Tax Law Social Security Law National Insurance Contributions State Pension Entitlement Burden of Proof Jurisdiction of Tribunal

Case Brief

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Parties

Ronald Rees

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether National Insurance contributions paid before age 16 count towards state pension
  2. 2 Whether cancellation of Class 1 contributions for 1981-82 and 1982-83 was correct
  3. 3 Whether periods of employment omitted from NI record should be credited

Ratio Decidendi

The Tribunal found, on balance of probabilities, that appellant worked for Wood Rozlaar and Wilkes Ltd from November 1959 and that Class 3 contributions in 1958-59 and 1959-60 should be recorded as Class 1 contributions; cancellation of Class 1 contributions for 1981-82 and 1982-83 was not sufficiently evidenced by HMRC and should be reinstated; Tribunal lacks jurisdiction to determine entitlement to NI credits for periods of unemployment/disability.

Court Disposition

Appeal allowed in part

Orders

  • Contribution year 1958-59 added with 3 Class 1 contributions paid.
  • Contribution year 1959-60 amended to indicate 52 Class 1 contributions paid.