Beamish v Her Majesty's Revenue & Customs [2009] UKFTT 271 (TC) (13 October 2009)

Beamish v Her Majesty's Revenue & Customs [2009] UKFTT 271 (TC) (13 October 2009)

On the balance of probabilities, the official National Insurance contribution record as now amended is correct. There is insufficient evidence that contributions were paid or should be credited for the disputed years. The appeal against the HMRC decision fails.

Citation
[2009] UKFTT 271
Parties
Appellant: Thomas Joseph Beamish; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (NI contributions); Interested Party: Secretary of State for Work and Pensions
Jurisdiction
United Kingdom
Judgment Date
13 October 2009
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal dismissed; HMRC decision confirmed.
Legal Topics
National Insurance Contributions, Retirement Pension Entitlement, Jurisdiction of Tax Vs Social Entitlement Tribunals, Contribution Record Verification
Tax Law Social Security Law National Insurance Contributions Retirement Pension Entitlement Jurisdiction of Tax Vs Social Entitlement Tribunals Contribution Record Verification

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Parties

Thomas Joseph Beamish

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (NI contributions)

Respondents

Secretary of State for Work and Pensions

Interested Party

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether the appellant had a sufficient National Insurance contribution record for full state retirement pension
  2. 2 Whether the HMRC decision on the contribution record was correct
  3. 3 Whether the tribunal should apply Regulation 60 of the Social Security (Contributions) Regulations 2001

Ratio Decidendi

On the balance of probabilities, the official National Insurance contribution record as now amended is correct. There is insufficient evidence that contributions were paid or should be credited for the disputed years. The appeal against the HMRC decision fails.

Court Disposition

Appeal dismissed; HMRC decision confirmed.

Orders

  • The decision of HMRC dated 21 August 2006 is confirmed.