Taxation logo taxation mission text

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

Women’s rights

30 November 2010
Issue: 4283 / Categories: Tax cases , Income Tax
M (TC638)

In a controversial case involving National Insurance contributions and the determination of pensionable age in relation to gender dysphoria the appellant wished to remain anonymous.

The issue was whether she (the appellant) was required to continue to pay National Insurance contributions when at the age of 62 she began to live her life as a woman.

The period concerned was from June 2004 to December 2006 when she had consciously decided to make the changes to both her physical appearance and life circumstances to become a female by law and whether she should continue to pay contributions.

The appellant protested that as she was 62 at the beginning of the process she was actually over the eligible age to claim a state pension as at this time she was a woman. The problem arose because she did not receive a...

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