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02 October 2007
Categories: Tax cases
Tax case: CRC v Mayor, Chancery Division, 19 June 2007

The taxpayer paid National Insurance Class 1 contributions from July 1964 to July 1969 when she elected not to make contributions because she had got married. This election lapsed in 1978.

She later claimed her entitlement to make Class 3 contributions for that period but did not cancel her previous election. HMRC decided that she was not entitled to make Class 3 contributions as she had made the election and could not be considered to be unemployed so she appealed to the General Commissioners. They allowed the appeal so HMRC appealed by way of case stated.

In the High Court the judge said that the General Commissioners had misdirected themselves on the law. The relevant legislation at the time had to be applied according to its terms. Regulation 96 of the Social Security (Contributions) Regulations 1975 provided that 'no married woman or widow who...

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