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NI squabble

07 December 2009
Issue: 4235 / Categories: Tax cases , Income Tax
Thomas Joseph Beamish (TC217)

The taxpayer reached the age of retirement in 2001. He received his state pension but failed to obtain a full pension as a consequence of not making the necessary payments of National Insurance contributions for the 44 years that he worked.

He appealed to the First-tier Tribunal arguing that his contributions had not been recorded from 1975 to 1982.

On reviewing the evidence in more detail the tribunal judges found that although he had made payments throughout both 1975 to 1978 and 1978 to 1982 his positions of business during these periods called for larger contributions which he failed to supply.

From 1975 to 1978 the taxpayer was self-employed. This made him liable to Class 2 NI contributions; something he admitted to being a ‘slow payer’.

As he was unable to produce any evidence of contribution for...

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