Lyons v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - contributor mature university student) [2021] UKFTT 121 (TC) (7 April 2021)
Mrs Lyons' ignorance of the need to pay Class 3 NICs was the result of her failure to exercise due care and diligence, as she had sufficient knowledge of the NIC system, received deficiency notices and pension forecasts, and took no positive steps to enquire or remedy the shortfall within the statutory time limit.
- Citation
- [2021] UKFTT 121 (TC)
- Parties
- Appellant: Veronica Lyons; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
- Jurisdiction
- United Kingdom
- Judgment Date
- 07 April 2021
- Procedural Posture
- Appeal / Final Judgment
- Outcome
- Appeal dismissed
- Legal Topics
- National Insurance Contributions, State Pension, Voluntary Class 3 Contributions, Time Limits, Due Care and Diligence
Case Brief
Summary, issues, holding and outcome
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Parties
Veronica Lyons
Appellant
The Commissioners for Her Majesty’s Revenue and Customs
Respondents
Procedural Posture
Appeal / Final Judgment
Legal Issues
- 1 Whether Mrs Lyons should be allowed to make late voluntary Class 3 National Insurance Contributions for university years to increase her state pension
- 2 Whether her ignorance or error was not the result of a failure to exercise due care and diligence
Ratio Decidendi
Mrs Lyons' ignorance of the need to pay Class 3 NICs was the result of her failure to exercise due care and diligence, as she had sufficient knowledge of the NIC system, received deficiency notices and pension forecasts, and took no positive steps to enquire or remedy the shortfall within the statutory time limit.
Court Disposition
Appeal dismissed
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