Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - tax cases

21 August 2006
Categories: Tax cases
Manning (SpC 552); CRC v Pal and others

NICs for some

The appellant who was self employed was 65 on 19 April 2003. His 2003-04 tax return showed profits of £17 382. In March 2006 HMRC told him that he was not exempt from Class 4 National Insurance in respect of his profits for that year. He appealed saying that an employed person stopped paying National Insurance on reaching 65 thus he was discriminated against as a self-employed person as having to pay Class 4 contributions throughout the year in which he became 65.
The Special Commissioner said that Social Security (Contributions) Regulations 2001 (SI 2001/1004) reg 91 exempted a person of a prescribed age at the beginning of a tax year from paying Class 4 contributions. HMRC had followed this rule.
The appellant also referred to the Human Rights Act 1998. The Special Commissioner said that the European Commission on...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon