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15 July 2011
Issue: 4314 / Categories: Tax cases , Income Tax
John A Garland (TC1135)

The taxpayer was born in Dublin. He currently lives in Gibraltar but has lived in various other locations including the UK Kenya Australia and the Isle of Man.

He had not paid sufficient National Insurance contributions (NICs) to qualify for the minimum UK state pension when he reached retirement age in 1993.

He was subsequently allowed to pay Class 3 voluntary contributions outside the statutory time limits for the years 1984/85 to 1992/93 which entitled him to a basic state pension of 28% of the full rate.

The issue before the First-tier Tribunal concerned the years 1950 to 1963 when the taxpayer was employed in Kenya with HM Overseas Civil Service. He had not paid any contributions in that period and subsequently requested that he should be allowed to do so.

The Revenue ruled the taxpayer...

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