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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...

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