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Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: CA 18 Jun 2003

The appellants were widowers whose wives had died at a time when the benefits a widow would have received were denied to widowers. The legislation had since changed but they variously sought compensation for the unpaid sums. Held: The appeal succeeded. By 1995 discrimination as to pensions was no longer supportable. And those appellants pursuing … Continue reading Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: CA 18 Jun 2003

Spence v Revenue and Customs: FTTTx 23 Mar 2012

FTTTx Statutory sick pay – entitlement depending on ‘normal weekly earnings’ reaching NIC lower earnings limit – errors on one of two relevant payslips, supposedly corrected on the other – whether only the earnings actually paid during relevant period should be taken into account – not certain, but in present case yes – whilst in … Continue reading Spence v Revenue and Customs: FTTTx 23 Mar 2012

HM Revenue and Customs v Forde and McHugh Ltd: CA 30 May 2012

Sums paid by an employer, other than out of an employee’s salary, which were to provide contingent benefits to an employee, did not fall within the charge to NICs on earnings before the occurrence of the contingency and the payment of the benefits. Judges: Arden, Rimer LJJ, Ryder J Citations: [2012] EWCA Civ 692, [2013] … Continue reading HM Revenue and Customs v Forde and McHugh Ltd: CA 30 May 2012

Cockburn v Chief Adjudication Officer: CA 30 Jul 1996

The extra and frequent attention to laundry for the incontinence of a claimant does not of itself warrant the provision of Attendance Allowance. Citations: Times 30-Jul-1996 Statutes: Social Security Contributions and Benefits Act 1992 64(2)(a) Jurisdiction: England and Wales Cited by: Appeal from – Cockburn v Chief Adjudication Officer and Another and Secretary of State … Continue reading Cockburn v Chief Adjudication Officer: CA 30 Jul 1996

Seaton v Revenue and Customs: FTTTx 14 Jun 2010

Entitlement to Statutory Sick Pay – Whether average weekly payment below lower earnings level as a result of unlawful deduction from wages – Yes – Appeal dismissed – Section 163(2) Social Security Contributions and Benefits Act 1992 Citations: [2010] UKFTT 270 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 20 October 2022; … Continue reading Seaton v Revenue and Customs: FTTTx 14 Jun 2010

Cooper and Others (Leaside Timber and Builders Merchants Ltd) v Revenue and Customs: FTTTx 2 Jul 2012

INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – cars made available and car fuel provided by partnership – partners were directors of company or family members of such directors – partnership provided administrative services to company as its sole customer – costs of cars and car fuel recovered in service fees charged by partnership to company … Continue reading Cooper and Others (Leaside Timber and Builders Merchants Ltd) v Revenue and Customs: FTTTx 2 Jul 2012

XTC v Secretary of State for Work and Pensions (DLA): UTAA 3 Dec 2020

Disability Living Allowance – Severe Behavioural Problems – section 73(3) Social Security Contributions and Benefits Act 1992 and regulation 12(6) of Social Security (Disability Living Allowance) Regulations 1991 – meaning of ‘extreme’; meaning of ‘regularly’, guidance on proper approach to regulation 12(6). Citations: [2020] UKUT 342 (AAC) Links: Bailii Jurisdiction: England and Wales Benefits Updated: … Continue reading XTC v Secretary of State for Work and Pensions (DLA): UTAA 3 Dec 2020

Regina (Barber) v Secretary of State for Work and Pensions: Admn 17 Jul 2002

The claimant challenged the refusal of the respondent, under authority of the regulations, to divide payment of child benefit between himself and his former partner. The child stayed with both parents. Other benefits flowed from the allocation of the benefit to one parent. He alleged that this was discriminatory under the Convention. Held: The challenge … Continue reading Regina (Barber) v Secretary of State for Work and Pensions: Admn 17 Jul 2002

Bibi v Chief Adjudication Officer: CA 25 Jun 1997

A widow from a polygamous marriage is not entitled to the widowed mother’s allowance, despite the payment of national insurance contributions by the deceased father. There must have been a valid English marriage, according to the lex loci. Citations: Times 10-Jul-1997, Gazette 09-Jul-1997, [1997] EWCA Civ 1957 Statutes: Social Security Contributions and Benefits Act 1992 … Continue reading Bibi v Chief Adjudication Officer: CA 25 Jun 1997

RCI Europe Ltd v Kate Woods (HM Inspector of Taxes): ChD 16 Dec 2003

The company made payments to a former director in return for a severance agreement which restricted his future business activities. Held: Despite the fact that all payments were made only after his employment had been terminated, they remained subject to payment of National Insurance contributions. ‘the required connection to trigger application of TA section 313 … Continue reading RCI Europe Ltd v Kate Woods (HM Inspector of Taxes): ChD 16 Dec 2003

Autowest Ltd v Revenue and Customs: FTTTx 5 Jul 2011

NATIONAL INSURANCE CONTRIBUTIONS – Class 1A NIC – whether cars owned privately and if so whether all costs paid for privately – whether car and car fuel charge due. Appeal refused – The Social Security Contributions and Benefits Act 1992 – Section 10. Citations: [2011] UKFTT 446 (TC) Links: Bailii Jurisdiction: England and Wales Taxes … Continue reading Autowest Ltd v Revenue and Customs: FTTTx 5 Jul 2011

Alabaster v Woolwich Plc, Secretary of State for Social Security: CA 26 Feb 2002

The applicant had left on maternity leave. Before leaving, her salary had been increased, but the increase was not back-dated to any part of the period over which the regulations required her average earnings to be calculated for statutory maternity pay. She asserted discrimination, and unlawful deductions from her wages. Should her case be referred … Continue reading Alabaster v Woolwich Plc, Secretary of State for Social Security: CA 26 Feb 2002

Secretary of State for Work and Pensions v JS: UTAA 7 May 2010

The claimant french woman had come to England, working as a teaching assistant. She set out to train as a teacher but became pregnant, and gave up work temporarily. She was refused Income Support. Her appeal was allowed, and the Secretary of State now appealed against that order. Held: His appeal succeeded. Citations: [2010] UKUT … Continue reading Secretary of State for Work and Pensions v JS: UTAA 7 May 2010

M v Revenue and Customs: FTTTx 30 Jul 2010

FTTTx National Insurance contributions – gender dysphoria – determination of pensionable age – whether possible to interpret ‘woman’ as including person with gender dysphoria living as a woman – whether directly effective right under Directive 79/7 to cease paying contributions otherwise than by satisfying conditions for recognition under the Gender Recognition Act 2004 – Social … Continue reading M v Revenue and Customs: FTTTx 30 Jul 2010

Payne and Another, Regina (on The Application of) v Secretary of State for Work and Pensions: Admn 26 Jul 2010

The court was asked as to the lawfulness of the Secretary of State making deductions from ongoing social security benefit to recover the overpayment of incapacity benefit and the repayment of a social fund budgeting loan during the moratorium period of a debt relief order. Held: The Secretary of state could not deduct the sums … Continue reading Payne and Another, Regina (on The Application of) v Secretary of State for Work and Pensions: Admn 26 Jul 2010

Sempra Metals Ltd v Revenue and Customs: SCIT 7 Jul 2008

CORPORATION TAX – computation of profits – deductions – payments by Appellant before 2001 to employee benefit trust and after 2002 to family benefit trust – whether wholly and exclusively expended for the purposes of the Appellant’s trade – yes – whether Appellant’s profits computed in accordance with generally accepted accountancy practice – yes – … Continue reading Sempra Metals Ltd v Revenue and Customs: SCIT 7 Jul 2008

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

Forde and McHugh v HM Reveue and Customs: UTTC 21 Feb 2011

NATIONAL INSURANCE CONTRIBUTIONS – contribution to FURBS – whether liable for Class I contributions – no – appeal allowed. Citations: [2011] UKUT 78 (TCC), [2011] STI 593, [2011] BTC 1614, [2011] STC 1428 Links: Bailii Jurisdiction: England and Wales Cited by: Appeal from – HM Revenue and Customs v Forde and McHugh Ltd CA 30-May-2012 … Continue reading Forde and McHugh v HM Reveue and Customs: UTTC 21 Feb 2011

Tennant v Smith (Surveyor of Taxes): HL 14 Mar 1892

A Montrose bank manager had been given free accommodation in a bank house which he was required to occupy. Held: The Inland Revenue could not charge income tax on the value of the accommodation because the employee could not convert the benefit into money. Emoluments were confined to actual money payments and to benefits in … Continue reading Tennant v Smith (Surveyor of Taxes): HL 14 Mar 1892

Abbott v Philbin (Inspector of Taxes): HL 21 Jun 1960

A company’s senior employees had been given an option to subscribe for its shares at the then current market price, the option being exercisable at any time within the next ten years. The employees were thus incentivised to increase the company’s prosperity. The option was non-transferable and would expire on the employee’s death or retirement. … Continue reading Abbott v Philbin (Inspector of Taxes): HL 21 Jun 1960

Oleochem (Scotland) Ltd v Revenue and Customs: SCIT 12 Jan 2009

SCIT National Insurance Contributions; secondary contributor; mariner; whether member of crew of ship or vessel; foreign employer; commercial purpose of arrangements; host employer; agency rules; offshore installations; Floating Production Storage offload Facility (FPSO); whether ship or vessel; whether on voyage; Social Security Contributions and Benefits Act 1992 ; Social Security (Categorisation of Earners ) Regulations … Continue reading Oleochem (Scotland) Ltd v Revenue and Customs: SCIT 12 Jan 2009

Bewry, Regina (On the Application of) v Norwich City Council: Admn 31 Jul 2001

The claimant had sought housing benefits, but his claim was rejected by the respondents who said that he was not liable to make the payments. He argued that the decision was not made by an impartial tribunal since it was held by councillors from the authority which would benefit financially from the refusal of the … Continue reading Bewry, Regina (On the Application of) v Norwich City Council: Admn 31 Jul 2001

Ford, Regina (on the Application Of) v Inland Revenue: Admn 19 May 2005

Payment of child benefit where parents shared care. Held: Where there was morethan one child, HMRC has a discretion to decide who should have it, without any statutory test (Sched 10, para 5 of the 1992 Act), and may, therefore, allocate the benefit for one child to one household and for another child to the … Continue reading Ford, Regina (on the Application Of) v Inland Revenue: Admn 19 May 2005

London Borough of Lambeth, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 20 Apr 2005

The authority had received too much by way of housing benefit subsidy in 1991 and 1992, having failed to refer rents to rent officers. It now challenged the decision of the respondent to recover the overpayment by deductions from future payments. Held: The respondent could recover the overpayment in the way proposed. The later policy … Continue reading London Borough of Lambeth, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 20 Apr 2005

Hockenjos v Secretary of State for Social Security (No 2): CA 21 Dec 2004

The claimant shared child care with his former partner, but claimed that the system which gave the job-seeker’s child care supplement to one party only was discriminatory. Held: In such cases the supplement usually went to the mother, and this had a diverse impact on men. It was for the Secretary of State to justify … Continue reading Hockenjos v Secretary of State for Social Security (No 2): CA 21 Dec 2004

Alabaster v Barclays Bank Plc and Another: CA 3 May 2005

The claimant sought increased maternity pay. Before beginning her maternity leave she had been awarded a pay increase, but it was not backdated so as to affect the period upon which the calculation of her average pay was based. The court made a detailed comparison of the regimes for protection under the Employment Rights Act … Continue reading Alabaster v Barclays Bank Plc and Another: CA 3 May 2005

(Un-named) CSDLA/854/03: SSCS 23 Mar 2004

The claimant appealed against the tribunal’s decision that the claimant did not satisfy the conditions for the cooked main meal condition set out in section 72(1)(a)(ii) of the Social Security Contributions and Benefits Act 1992. Citations: [2004] UKSSCSC CSDLA – 854 – 2003 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 72(1)(a)(ii) Jurisdiction: … Continue reading (Un-named) CSDLA/854/03: SSCS 23 Mar 2004

Aber Roof Truss Ltd v Revenue and Customs: FTTTx 29 Sep 2010

Statutory Sick Pay – whether an employee unfit to work due to incapacity or illness – employer disputed employee’s entitlement to SSP due to frequent sports injuries – whether SSP payable – yes Citations: [2010] UKFTT 454 (TC) Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 09 … Continue reading Aber Roof Truss Ltd v Revenue and Customs: FTTTx 29 Sep 2010

Chepstow Plant International Ltd and Another v Revenue and Customs: FTTTx 10 Mar 2011

FTTTx Class 1A NIC – Employment-related benefit – Racehorses owned by company but held in name of director – whether interest in horses and horseracing – No – Appeals allowed – s 10 Social Security Contributions and Benefits Act 1992 – s 203 Income Tax (Earnings and Pensions) Act Citations: [2011] UKFTT 166 (TC) Links: … Continue reading Chepstow Plant International Ltd and Another v Revenue and Customs: FTTTx 10 Mar 2011

Tina Yasmin Flemming v The Secretary of State for Work and Pensions: CA 10 May 2002

Judges: Lord Justice Chadwick, Pill LJ, Longmore LJ Citations: [2002] EWCA Civ 641, [2002] 1 WLR 2322 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 70(3), Social Security (Invalid Care Allowance) Regulations 1976 5 Jurisdiction: England and Wales Cited by: Cited – Secretary of State for Work and Pensions v Deane CA 23-Jun-2010 … Continue reading Tina Yasmin Flemming v The Secretary of State for Work and Pensions: CA 10 May 2002

Pridding v Secretary of State for Work and Pensions: CA 4 Mar 2002

The claimant received Invalid Care Allowance. His mother, the person he cared for was admitted to hospital, and stayed in hospital for more than three months. Her attendance allowance was stopped, but he continued his claim. The Department reclaimed the allowance for the times when his mother’s Attendance or Disability Living Allowance was suspended because … Continue reading Pridding v Secretary of State for Work and Pensions: CA 4 Mar 2002

Regina v Housing Benefit Review Board of The City of Westminster, Ex Parte Mehanne: HL 8 Mar 2001

The applicants had taken a house to rent and claimed benefits. The rent officer determined that the rent was not excessive, but ten days later the housing benefits officer for the same authority determined that it was. Held: Although the wording of the section when re-enacted changed, and the Board had to impose some deduction, … Continue reading Regina v Housing Benefit Review Board of The City of Westminster, Ex Parte Mehanne: HL 8 Mar 2001

Chief Adjudication Officer v Faulds (Scotland): HL 11 May 2000

A claim for industrial injuries benefit must be related to an identifiable accident. Where the injury, being psychological, arose from exposure to a multiple of serious accidents, and no particular one or identified series, could properly be said to be the cause of the injury, the benefit was not payable. The distinction is between an … Continue reading Chief Adjudication Officer v Faulds (Scotland): HL 11 May 2000

Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: Admn 17 Dec 1998

Where children of a broken marriage split their time equally between both parents, but only one parent received all the Child Benefit, the local authority was entitled to set allowance for size of house supported by housing benefit on the same basis. Citations: Times 21-Jan-1999, Gazette 27-Jan-1999, [1998] EWHC Admin 1141 Links: Bailii Statutes: Social … Continue reading Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: Admn 17 Dec 1998

Regina v Secretary of State for Social Services Ex Parte Sarwar and Others: QBD 12 Apr 1995

Regulations introducing a ‘habitual residence’ condition to Income Support were intra vires. Citations: Times 19-Jun-1995, Independent 12-Apr-1995 Statutes: Income Related Benefits Schemes (Miscellaneous Amendments) Regulations 1994 (1994 No 1807), Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 26 May 2022; Ref: scu.87777

Regina v Social Security Commissioner, Ex Parte Chamberlain: QBD 7 Jul 2000

On an application to review an earlier incapacity benefit decision, the adjudicating officer or tribunal must first decide if a material change of circumstances existed since the decision, or whether the decision was founded upon some mistake. Only then should he pass on to question whether the ‘all work’ test is satisfied. The distinction between … Continue reading Regina v Social Security Commissioner, Ex Parte Chamberlain: QBD 7 Jul 2000

Mulvey v Secretary of State for Social Security: HL 20 Mar 1997

The appellant had had repayable awards from the social fund and also income support benefit. Deductions were made from the benefit to repay the awards. Her estate was sequestrated. She argued that the awards should no longer be deducted. Held: Deductions by way of recoupment for overpayments of benefit were correctly continued after bankruptcy.Lord Jauncey … Continue reading Mulvey v Secretary of State for Social Security: HL 20 Mar 1997

Depositors’ Protection Board v Dalia: HL 20 May 1994

The House was asked as to the meaning of the word ‘depositor’. Regulations were prayed in aid which were made four years after the date of the enactment. Held: The protection given by the Depositor Protection Scheme does not extend to equitable assignees of deposits. Such assignees are not depositors within the meaning of the … Continue reading Depositors’ Protection Board v Dalia: HL 20 May 1994

Chief Adjudication Officer v Wolke; Remelien v Secretary of State for Social Security: HL 13 Nov 1997

The claimant was an EC national who had become resident here but was not seeking work, since she cared for her children. The Secretary of State said that since she was not seeking work, she was not entitled to remain and should make arrangements to leave the UK. Held: The letter asking a claimant to … Continue reading Chief Adjudication Officer v Wolke; Remelien v Secretary of State for Social Security: HL 13 Nov 1997

Hanlon v The Law Society: HL 1981

The House considered the impact of the statutory charge under the 1974 Act in matrimonial proceedings. Held: The costs in respect of which the statutory charge bit were the costs of the whole divorce proceedings and not just the financial relief aspect. For property to have been ‘recovered or transferred’ for this purpose, its ownership … Continue reading Hanlon v The Law Society: HL 1981

Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: CA 17 Nov 1999

A party in a separated couple where primary residence was with the other party, had staying contact, but the child benefit remained unapportioned. That party was not able to claim housing benefit which would reflect his need for larger accommodation to facilitate that staying contact. The decision was an administrative exercise as to whether the … Continue reading Regina v Housing Benefit Review Board of Swale Borough Council ex parte Simon Stuart Marchant: CA 17 Nov 1999

Megarry v Chief Adjudication Officer: CA 12 Nov 1999

The claimant having a high IQ along with autism did not prevent a claim that he suffered a ‘severe impairment of intelligence’ and so disentitle him to the higher rate of mobility under the Disability Living Allowance regulations. Autism could constitute an arrest of development, and also severe impairment of intelligence and social functioning. Citations: … Continue reading Megarry v Chief Adjudication Officer: CA 12 Nov 1999

Chief Adjudication Officer and Another v Rhodes: CA 25 Aug 1998

In order to establish a right to industrial injuries benefit a claimant had to establish both that the injury arose out of the employment and also that it arose ‘in the course of’ the employment. Worker assaulted whilst off sick was unable to claim. Citations: Gazette 23-Sep-1998, Times 25-Aug-1998 Statutes: Social Security Contributions and Benefits … Continue reading Chief Adjudication Officer and Another v Rhodes: CA 25 Aug 1998

Janicki v Secretary of State for the Home Department: CA 2 Feb 2001

The applicant had to show that her injuries arose from the use of a ‘hand held vibrating tool.’ The tool did not itself vibrate, but its use involved resting her hands on a vibrating surface, so as to cause the tool to vibrate. She came to suffer from carpal tunnel syndrome. Held: The source of … Continue reading Janicki v Secretary of State for the Home Department: CA 2 Feb 2001

Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003

The appellant had applied for and been refused disability living allowance on the basis of being able to carry out certain cooking tasks. Held: The purpose of the ‘cooking test’ is not to ascertain whether the applicant can survive, or enjoy a reasonable diet, without assistance. It is a notional test, a thought-experiment, to calibrate … Continue reading Moyna v Secretary of State for Work and Pensions: HL 31 Jul 2003

Mirga v Secretary of State for Work and Pensions, Samin v Westminster City Council: SC 27 Jan 2016

The claimants, a Polish national and an Austrian national, appealed against decisions of the Court of Appeal upholding decisions that they were not entitled to certain benefits, namely income support and housing assistance respectively, pursuant to the provisions of United Kingdom domestic law. Held: The claimants’ appeals failed. When she applied, Ms Mirga was not … Continue reading Mirga v Secretary of State for Work and Pensions, Samin v Westminster City Council: SC 27 Jan 2016

Sharfudeen v T J Morris Ltd T/A Home Bargains: EAT 3 Mar 2017

EAT Unfair Dismissal: Constructive Dismissal – RACE DISCRIMINATION – Direct UNLAWFUL DEDUCTION FROM WAGES Constructive dismissal – section 95(1)(c) Employment Rights Act 1996 – whether breach of the implied term – Malik and Anor v BCCI SA [1997] ICR 606 HL Race discrimination – sections 13(1), 23 and 136(2) Equality Act 2010 – direct discrimination … Continue reading Sharfudeen v T J Morris Ltd T/A Home Bargains: EAT 3 Mar 2017

RJM, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 22 Oct 2008

The 1987 Regulations provided additional benefits for disabled persons, but excluded from benefit those who had nowhere to sleep. The claimant said this was irrational. He had been receiving the disability premium to his benefits, but this was cancelled when he lost his home. Held: The appeal was dismissed. The disabilty premium, as part of … Continue reading RJM, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 22 Oct 2008

Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 5 May 2005

Widowers claimed that, in denying them benefits which would have been payable to widows, the Secretary of State had acted incompatibly with their rights under article 14 read with article 1 of Protocol 1 and article 8 of the ECHR. Held: The Secretary’s appeal succeeded. Section 6 of the 1998 Act permitted the discrimination as … Continue reading Hooper and Others, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 5 May 2005

Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021

NATIONAL INSURANCE CONTRIBUTIONS – limited liability partnership-employees’ bonus scheme – bonuses paid after employees had become members of partnership – whether employed or self-employed earnings- Social Security Contributions and Benefits Act 1992 ss 3 and 6 – Social Security (Contributions) Regulations 2001 Reg 3 (5) and (6) Citations: [2021] UKUT 165 (TCC) Links: Bailii Statutes: … Continue reading Charles Tyrwhitt Llp v Revenue and Customs: UTTC 12 Jul 2021

NVCS Ltd v Revenue and Customs (Statutory Maternity Pay – Entitlement To SMP): FTTTx 17 Oct 2019

STATUTORY MATERNITY PAY – entitlement to SMP – termination of employment when going on maternity leave – conciliation by ACAS – whether COT3 agreement can compromise claim to SMP – held that SMP is payable – s203 Employment Rights Act 1996 – Section 164, Social Security Contributions and Benefits Act 1992 [2019] UKFTT 635 (TC) … Continue reading NVCS Ltd v Revenue and Customs (Statutory Maternity Pay – Entitlement To SMP): FTTTx 17 Oct 2019

Moss v Revenue and Customs: FTTTx 1 Jul 2010

NATIONAL INSURANCE – appellant paying married woman’s contributions – whether eligible to make additional Class 3 contributions – precluded by ss 13-14 Social Security Contributions and Benefits Act 1992 – whether domestic legislation compatible with Community and Convention rights – yes – appeal dismissed [2010] UKFTT 295 (TC) Bailii England and Wales Taxes – Other … Continue reading Moss v Revenue and Customs: FTTTx 1 Jul 2010

Secretary of State for Work and Pensions v Tolley: SC 29 Jul 2015

The Court was asked whether the United Kingdom is precluded, by Council Regulation (EC) No 1408/71 on the application of social security schemes to employed persons, self-employed persons and members of their families moving within the Community, from imposing a requirement of residence in Great Britain as a condition of entitlement to Disability Living Allowance … Continue reading Secretary of State for Work and Pensions v Tolley: SC 29 Jul 2015

Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014

FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay … Continue reading Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014

Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory. Held: Review was granted. The scheme was unlawful. Hickinbottom J [2014] EWHC 2617 (Admin), … Continue reading Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

Secretary of State for Work and Pensions v Deane: CA 23 Jun 2010

Care Allowance withheld for full time student The claimant cared for her daughter but then commenced a university degree course. Being in full time education, her entitlement to Invalid Care Allowance was withheld. The Secretary of State appealed against a re-instatement of the benefit. Held: The SS’s appeal succeeded. In deciding whether the claimant was … Continue reading Secretary of State for Work and Pensions v Deane: CA 23 Jun 2010

Revenue and Customs v Forde and McHugh Ltd: SC 26 Feb 2014

The Court heard a number of appeals concerned with the interpretation of the phrase in section 6(1) of the Social Security Contributions and Benefits Act 1992, ‘[w]here in any tax week earnings are paid to or for the benefit of an earner’ It was asked as to the meaning of ‘earnings’ in that phrase The … Continue reading Revenue and Customs v Forde and McHugh Ltd: SC 26 Feb 2014

Carson, Regina (on the Application of) v Secretary of State for Work and Pensions; Reynolds v Same: HL 26 May 2005

One claimant said that as a foreign resident pensioner, she had been excluded from the annual uprating of state retirement pension, and that this was an infringement of her human rights. Another complained at the lower levels of job-seeker’s allowance payable to those under 25. Held: (Lord Carswell dissented in part.) The claims failed. The … Continue reading Carson, Regina (on the Application of) v Secretary of State for Work and Pensions; Reynolds v Same: HL 26 May 2005

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Secretary of State for Work and Pensions v Nelligan: CA 15 Apr 2003

The claimant qualified potentially for a pension based upon her own Class B contributions, or a category A pension. The Class B pension and requested that it be backdated. Held: She could claim one pension but not both. The pension entitlement under the 1992 Act was dependent upon a claim being made. She could not … Continue reading Secretary of State for Work and Pensions v Nelligan: CA 15 Apr 2003

Revenue and Customs v Ruas: CA 23 Mar 2010

The court was asked whether an obligation arose to pay child benefit for the children of a Portuguese worker resident here but no longer working for his children living in Portugal. Held: The benefit was payable. Citations: [2010] EWCA Civ 291 Links: Bailii Statutes: EC Council Regulation 1408/71 of 14 June 1971, Social Security, Contributions … Continue reading Revenue and Customs v Ruas: CA 23 Mar 2010

Exchequer Solutions Limited v Revenue and Customs: FTTTx 13 Jun 2022

PAYE and NIC – travel and subsistence expenses – whether ordinary commuting or travel to temporary workplace – ss 338 and 339 Income Tax (Earnings and Pensions) Act 2003 – Regulation 25 and paragraph 3 of part VIII of schedule 3 Social Security (Contributions) Regulations 2001 (SI 2001/1004) – series of assignments – whether overarching/umbrella … Continue reading Exchequer Solutions Limited v Revenue and Customs: FTTTx 13 Jun 2022

Miah v The Secretary of State for Social Security: CA 3 May 2002

The claimant appealed a discontinuance of his Disability Living Allowance. He had been re-assessed after a request for a review of his allowance on being diagnosed as a diabetic. On re-assessment, the doctor used assessment standards based upon diabetics with visual impairment, but the original allowance had been for his lack of mobility. Having failed … Continue reading Miah v The Secretary of State for Social Security: CA 3 May 2002

Secretary of State for Work and Pensions v W: CA 18 May 2005

The claimant had been married with children. Her husband was accused of abuse of the children, and bailed to live away from home, and then convicted and imprisoned. The claimant applied for income support on the basis that she had been abandoned within the regulations. The Secretary of State appealed a finding that she had … Continue reading Secretary of State for Work and Pensions v W: CA 18 May 2005

Roberts v Secretary of State for Social Security: CA 10 May 2001

Renewed application for permission to appeal from a decision allowing the Secretary of State’s appeal from the decision of the Social Security Appeal Tribunal and directing that the weekly rates of widows’ pensions payable to the claimant should be subject to a weekly reduction of seven per cent pursuant to section 39(4) of the 1992 … Continue reading Roberts v Secretary of State for Social Security: CA 10 May 2001

Regina on the Application of Isle of Anglesey County Council v Secretary of State for Work and Pensions: Admn 30 Oct 2003

The claimant council sought re-imbursement from the Secretary of the excess housing benefit payments it had made to claimants. The system expected the Council to have made referrals of high rents to rent officers. The respondent had decided that it had been a failure to make such referrals had led to the overpayments, and that … Continue reading Regina on the Application of Isle of Anglesey County Council v Secretary of State for Work and Pensions: Admn 30 Oct 2003

Carson and Reynolds v Secretary of State for Work and Pensions: CA 17 Jun 2003

The claimant Reynolds challenged the differential treatment by age of jobseeker’s allowance. Carson complained that as a foreign resident pensioner, her benefits had not been uprated. The questions in each case were whether the benefit affected a ‘possession’ within the Convention or the discrimination was arbitrary so as to breach the applicants human rights. Held: … Continue reading Carson and Reynolds v Secretary of State for Work and Pensions: CA 17 Jun 2003

Gregory Ramsden v The Secretary of State for Work and Pensions: CA 31 Jan 2003

The claimant appealed against refusal of an award of the care component of Disability Living Allowance. Held: It was not clear that the tribunal had properly applied the test laid down in Cockburn and the matter was remitted to be reheard before a different tribunal. Judges: Lord Justice Potter, Lord Justice Mance, Mr Justice Sullivan … Continue reading Gregory Ramsden v The Secretary of State for Work and Pensions: CA 31 Jan 2003

Secretary of State for Work and Pensions v M: HL 8 Mar 2006

The respondent’s child lived with the estranged father for most of each week. She was obliged to contribute child support. She now lived with a woman, and complained that because her relationship was homosexual, she had been asked to pay more than someone in a heterosexual relationship. Held: The claim failed. The regulations had now … Continue reading Secretary of State for Work and Pensions v M: HL 8 Mar 2006

Wilkinson v Kitzinger and others: FD 31 Jul 2006

The parties had gone through a ceremony of marriage in Columbia, being both women. After the relationship failed, the claimant sought a declaration that the witholding of the recognition of same-sex marriages recoginised in a foreign jurisdiction was an infringement of her human rights. Held: Such a relationship is recognised in England as a civil … Continue reading Wilkinson v Kitzinger and others: FD 31 Jul 2006

National Association of Colliery Overmen, Deputies and Shot Firers, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 1 May 2003

Pitchford J [2003] EWHC 607 (Admin) Bailii Social Security Contributions Benefit Act 1992 108 England and Wales Citing: See also – National Association of Colliery Overmen, Deputies and Shot Firers, Regina (on the Application Of) v Secretary of State for Work and Pensions (Costs) Admn 1-May-2003 . . Cited by: See Also – National Association … Continue reading National Association of Colliery Overmen, Deputies and Shot Firers, Regina (on the Application Of) v Secretary of State for Work and Pensions: Admn 1 May 2003

Cockburn v Chief Adjudication Officer and Another and Secretary of State for Social Services v Fairey: HL 21 May 1997

The provision of an interpreter for a deaf person was included in range of care needed for attendance for Disability Living Allowance. Dealing with his soiled laundry was not so included: ‘In my opinion it is not enough to ask whether the act in question is done with the aim of keeping the disabled person … Continue reading Cockburn v Chief Adjudication Officer and Another and Secretary of State for Social Services v Fairey: HL 21 May 1997

Stewart v Secretary of State for Work and Pensions: CA 29 Jul 2011

The court considered the arrangements for providing public support for the costs of funerals. The claimant’s son had died whilst she was in prison. Assistance had been refused because, as a prisoner, she was not receiving benefits. She complained that the refusal violated her right not to be discriminated against. Held: The prisoner’s appeal failed. … Continue reading Stewart v Secretary of State for Work and Pensions: CA 29 Jul 2011