Search Results for: Social Security and Benefits Act 1992

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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

Balding, Regina (on the Application of) v Secretary of State for Work and Pensions: Admn 3 Apr 2007

The claimant sought judicial review of the respondent’s decision that he was liable, after his discharge from bankruptcy, to suffer deductions from his benefits of sums to repay an overpayment of benefit incurred before his bankruptcy. Held: The respondent’s claim under section 71(1) was a bankruptcy debt, and as such was subject to release on … Continue reading Balding, Regina (on the Application of) v Secretary of State for Work and Pensions: Admn 3 Apr 2007

Mote v Secretary of State for Work and Pensions and Another: CA 14 Dec 2007

The appellant was accused of having received income benefits to which he was not entitled. A prosecution was commenced and at the same time he appealed to the tribunal against the decision that there had been an overpayment. The authorities requested an adjournment pending the outcome of the criminal trial. The tribunal refused it. The … Continue reading Mote v Secretary of State for Work and Pensions and Another: CA 14 Dec 2007

Howker v Secretary of State for Work and Pensions and Another: CA 8 Nov 2002

The applicant challenged the validity of regulations made by the respondent. Held: The procedure under the Act envisaged that new regulations would be commented upon by the Social Security Advisory Committee. The Committee could allow a regulation to go through without comment, provided it received appropriate confirmation from the first respondent that the effect of … Continue reading Howker v Secretary of State for Work and Pensions and Another: CA 8 Nov 2002

Department for Work and Pensions v Courts: Admn 3 May 2006

The appellant challenged stays of proceedings by the respondent magistrates court for abuse of process infringing the defendants’ human right to a fair trial. The magistrates had fund that being faced with dismissal of a summary case through delay, the appellant had increased the charges adding allegations of dishonesty which had not been put to … Continue reading Department for Work and Pensions v Courts: Admn 3 May 2006

Prix v Secretary of State for Work and Pensions: SC 31 Oct 2012

The claimant had come from France to England, and worked as a teaching assistant. She set out on a course to train as a teacher but became pregnant, gave up the course, and eventually gave up work temporarily. Her claim to Income Support was refused on the basis that she was not a ‘worker’, and … Continue reading Prix v Secretary of State for Work and Pensions: SC 31 Oct 2012

McCaffery v Datta; Datta and St Anne’s Nursing Home Limited: CA 11 Dec 1996

Costs payable to the plaintiff after an award which was greater than the payment in even though it might be less than the sum of benefits which might be recouped. Citations: Gazette 22-Jan-1997, Times 09-Jan-1997, [1996] EWCA Civ 1179, [1997] 1 WLR 870 Links: Bailii Statutes: Social Security Administration Act 1992 Jurisdiction: England and Wales … Continue reading McCaffery v Datta; Datta and St Anne’s Nursing Home Limited: CA 11 Dec 1996

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

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

DD v Secretary of State for Work and Pensions (II): UTAA 2 Nov 2020

Claimant with existing award of industrial injuries disablement benefit (IIDB) for other Prescribed Diseases made new application to reinstate award for Prescribed Disease D5 dermatitis – decision-based system of social security decision-making – whether new claim or application for a supersession on basis of change of circumstances – date from which new aggregated re-assessment takes … Continue reading DD v Secretary of State for Work and Pensions (II): UTAA 2 Nov 2020

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

ED v Secretary of State for Work and Pensions: UTAA 15 Dec 2020

The appellant had – in a fictitious identity that was not that of another, real, person – claimed and been granted asylum, indefinite leave to remain and British citizenship. The Secretary of State for Work and Pensions accepted that the appellant was not ‘a person subject to immigration control’ within the meaning of section 115 … Continue reading ED v Secretary of State for Work and Pensions: UTAA 15 Dec 2020

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

Chief Adjudication Officer and Secretary of State for Social Security v Webber: CA 1 Jul 1997

A student moving from a full time to a part time basis within his course is not to be debarred from claiming benefits on the change of status. Citations: Times 11-Jul-1997, Gazette 16-Jul-1997, [1997] EWCA Civ 1998 Statutes: Social Security and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 15 October 2022; Ref: scu.142395

CT v Secretary of State for Work and Pensions: UTAA 6 Jan 2021

Recoverable overpayment of income-related Employment and Support Allowance following failure to disclose receipt of occupational pension – Civil penalty imposed under section 115D Social Security Administration Act 1992 -whether ‘reasonable excuse’ for failure to disclose and scope of discretion – VT v Secretary of State for Work and Pensions (SSWP) [2016] UKUT 178 (AAC); [2016] … Continue reading CT v Secretary of State for Work and Pensions: UTAA 6 Jan 2021

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

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

Regina (Bui) v Secretary of State for Work and Pensions; Regina (Onakoya) v Secretary of State for Work and Pensions: UTAA 18 Jul 2022

Claims for Universal Credit (UC) – whether Secretary of State for Work and Pensions is entitled to withhold payment of UC from an individual who does not have a National Insurance number (NINo) until such time as a NINo is allocated to that person – proper interpretation of section 1(1B) of the Social Security Administration … Continue reading Regina (Bui) v Secretary of State for Work and Pensions; Regina (Onakoya) v Secretary of State for Work and Pensions: UTAA 18 Jul 2022

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

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

Child Poverty Action Group, Regina (on the Application of) v Secretary of State for Work and Pensions: Admn 27 Feb 2009

Challenge to defendant’s practice in seeking recovery of overpayments. Held: The court refused to grant a declaration that the respondent could not use common law or equitable powers to recover over-payment of benefits where the payee had neither misrepresented his position, nor otherwise been at fault. Judges: Michael Supperstone QC Citations: [2009] EWHC 341 (Admin), … Continue reading Child Poverty Action Group, Regina (on the Application of) v Secretary of State for Work and Pensions: Admn 27 Feb 2009

Child Poverty Action Group, Regina (on the Application of) v Secretary Of State for Work and Pensions: CA 14 Oct 2009

CPAG appealed against a refusal of a declaration that the respondent could use only the 1992 Act to recover overpayment of benefits where there had been neither misrepresentation nor non-disclosure. Held: The appeal succeeded, and the court made a declaration that: ‘where a benefit falling within section 71(11) of the Social Security Administration Act 1992 … Continue reading Child Poverty Action Group, Regina (on the Application of) v Secretary Of State for Work and Pensions: CA 14 Oct 2009

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

Bradford and Bingley Plc v Cutler: CA 18 Jan 2008

The borrower fell into arrears when he lost his job. Benefits payments were made toward the debt under the 1992 Act. Those stopped, and the house was repossessed. The property was sold, and the claimant eventually sought to recover the shortfall. They relied on the last benefits payment as acknowledgement of the debt, saying it … Continue reading Bradford and Bingley Plc v Cutler: CA 18 Jan 2008

Secretary of State for Work and Pensions v Balding: CA 13 Dec 2007

The Secretary of State appealed a decision that its reclaim of overpayments of benefit were no longer possible after the discharge from insolvency of the claimant. The overpayment had been reclaimed before bankruptcy. Held: At the time of the bankruptcy the debt was not a contingent debt. The secretary of state had demanded its repayment, … Continue reading Secretary of State for Work and Pensions v Balding: CA 13 Dec 2007

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

Secretary of State for Work and Pensions v Wilson: CA 29 Jun 2006

The claimant sought housing benefit. He had married a Thai lady who had not yet received permission to remain in this country, having entered promising not to make a call on public funds. Held: The authority was correct to refuse benefit where the claimant gave only one National Insurance Number. This was a claim for … Continue reading Secretary of State for Work and Pensions v Wilson: CA 29 Jun 2006

Steele, Regina (on the Application of) v Birmingham City Council and The Secretary of State for Work and Pensions: CA 16 Dec 2005

The claimant had received an overpayment of benefits (Job seeker’s allowance), but then was made bankrupt. He now said that this was a debt in the bankruptcy. Held: It was not. At the date of the bankruptcy order, the possible reclaim was not yet a contingent debt, and he remained liable. There was no contingent … Continue reading Steele, Regina (on the Application of) v Birmingham City Council and The Secretary of State for Work and Pensions: CA 16 Dec 2005

Regina (on the Application of Mazin Mumaa Galteh Al-Skeini and Others) v The Secretary of State for Defence: CA 21 Dec 2005

The claimants were dependants of Iraqi nationals killed in Iraq. Held: The Military Police were operating when Britain was an occupying power. The question in each case was whether the Human Rights Act applied to the acts of the defendant. The question amounted to whether the officers acted under State Agent Authority within the convention … Continue reading Regina (on the Application of Mazin Mumaa Galteh Al-Skeini and Others) v The Secretary of State for Defence: CA 21 Dec 2005

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

Parry v Halton Magistrates’ Court and Another: Admn 20 Jun 2005

Judges: Field J, Rose LJ Citations: [2005] EWHC 1486 (Admin) Links: Bailii Statutes: Social Security Administration Act 1992 111A(1A) Jurisdiction: England and Wales Cited by: Not Approved – Mote v Regina CACD 21-Dec-2007 The defendant appealed his convictions for offences relating to the claiming of benefits, saying that he was immune from prosecution as a … Continue reading Parry v Halton Magistrates’ Court and Another: Admn 20 Jun 2005

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

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

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

Department for Works and Pensions v Richards; Regina v Richards (Michael): CACD 3 Mar 2005

After conviction for benefits fraud, the defendant appealed a confiscation order, saying that had he made appropriate claims for state benefirs under other heads, the loss to the state would have been much less (andpound;3000 not andpound;19,000). Held: The defendant was unable to set off against the amount ordered to be paid any sum which … Continue reading Department for Works and Pensions v Richards; Regina v Richards (Michael): CACD 3 Mar 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

Secretary of State for Work and Pensions v M: CA 15 Oct 2004

M had challenged the Child Support Regulations saying that they discriminated against her. She was the liable parent, and in a monogomoud lesbian relationship. As such she said that she was treated worse than she would have been since the Regulations did not that her relationship as constituting a family. The Secretary of State appealed … Continue reading Secretary of State for Work and Pensions v M: CA 15 Oct 2004

Smith v Smith and Another: CA 19 Oct 2004

The father challenged a ruling that in calculating his liability to pay child support he was not entitled first to deduct, as a self-employed person, all the allowances he might claim against income tax by way of capital allowances. Held: The legislation is sloppy, muddled and would lead to unjust and absurd results. Nevertheless the … Continue reading Smith v Smith and Another: CA 19 Oct 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

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

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

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

Hinchy v Secretary of State for Work and Pensions: CA 20 Feb 2003

The appellant challenged an order requiring her to repay benefits. She had ceased to become entitled to disability allowance when it expired without renewal, and so also lost the right to a severe disability premium. She did not inform the second office of the change in her circumstances. Held: There was a system whereby the … Continue reading Hinchy v Secretary of State for Work and Pensions: CA 20 Feb 2003

Secretary of State for Work and Pensions v Whalley: CA 14 Feb 2003

The applicant sought to appeal the decision of the Social Security Commissioner as to the date from which he suffered from a prescribed industrial disease. Held: Such a decision under the section was final and was not open to appeal. A later Commissioner could not award any benefit for a time when it had already … Continue reading Secretary of State for Work and Pensions v Whalley: CA 14 Feb 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

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 (Amicus etc) v Secretary of State for Trade and Industry: Admn 26 Apr 2004

The claimants sought a declaration that part of the Regulations were invalid, and an infringement of their human rights. The Regulations sought to exempt church schools from an obligation not to discriminate against homosexual teachers. Held: The Regulation was within the scope of the Directive. Though a member state had some freedom in implementing a … Continue reading Regina (Amicus etc) v Secretary of State for Trade and Industry: Admn 26 Apr 2004

Jackson and Cresswell v Chief Adjudication Officer (Judgment): ECJ 16 Jul 1992

Europa Article 3(1) of Directive 79/7 on the progressive implementation of the principle of equal treatment for men and women in matters of social security, which defines the matters covered by the directive, is to be interpreted as not referring to a statutory scheme which, on certain conditions, provides persons with means below a legally … Continue reading Jackson and Cresswell v Chief Adjudication Officer (Judgment): ECJ 16 Jul 1992

Doriguzzi-Zordanin v Landesversicherungsanstalt Schwaben: ECJ 19 Mar 1992

ECJ Social security for migrant workers – Family allowances – Benefits for orphans – Benefits payable by State of residence – Amount of benefits paid in State of residence less than that payable under the legislation of another Member State – Right to benefit supplement – Calculation – Benefits to be taken into accountArticle 78 … Continue reading Doriguzzi-Zordanin v Landesversicherungsanstalt Schwaben: ECJ 19 Mar 1992

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

GM v Secretary of State for Work and Pensions (RP): UTAA 23 Mar 2022

Retirement Pensions – section 1 Social Security Administration Act 1992 – whether claim needed for Category B state retirement pension by married woman – regulation 3(1)(cb) of the Social Security (Claims and Payments) Regulations 1987 as amended in 2008 – CP/345/2011 and CSP/5/2013 considered – meaning of phrase ‘the spouse or civil partner of the … Continue reading GM v Secretary of State for Work and Pensions (RP): UTAA 23 Mar 2022

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

Victor Chandler International v Commissioners of Customs and Excise and another: CA 8 Mar 2000

A teletext page can be a document for gaming licensing purposes. A bookmaker sought to advertise his services via a teletext page. His services were not licensed in this country, but the advertisements were. It was held that despite the insubstantial nature of a teletext broadcast, the page constituted, sufficiently for the Act, ‘an advertisement … Continue reading Victor Chandler International v Commissioners of Customs and Excise and another: CA 8 Mar 2000

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

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

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

Ashraf v Secretary of State for Social Security: CA 17 Dec 1999

Where an applicant had been granted a lifetime disabled living allowance, but appealed on an issue related to the mobility component of that award which had been for a term also, the tribunal was not to consider the validity of the disabled living allowance as a whole. The tribunal must identify the individual grounds for … Continue reading Ashraf v Secretary of State for Social Security: CA 17 Dec 1999

Wilson v Secretary of State for Trade and Industry; Wilson v First County Trust Ltd (No 2): HL 10 Jul 2003

The respondent appealed against a finding that the provision which made a loan agreement completely invalid for lack of compliance with the 1974 Act was itself invalid under the Human Rights Act since it deprived the respondent lender of its property rights. It was also argued that it was not possible to make a declaration … Continue reading Wilson v Secretary of State for Trade and Industry; Wilson v First County Trust Ltd (No 2): HL 10 Jul 2003

Regina v Kensington and Chelsea Royal London Borough Ex Parte Kihara; Similar: CA 25 Jun 1996

Four asylum seekers had been deprived of benefits, and left destitute. They had sought housing assistance from the authority, claiming that the complete absence of resources left to them was an ‘other special reason’ leaving them vulnerable within s59. Held: Such destitution was capable of being a reason within the Act, and the appeal against … Continue reading Regina v Kensington and Chelsea Royal London Borough Ex Parte Kihara; Similar: CA 25 Jun 1996

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

Regina v Social Security Commissioner ex parte Akbar: QBD 29 Jan 1992

‘Temporary absence’ from the country did not require there to be an intended fixed date of return to be known at start of the absence, and a claim for benefits was not thereby defeated. The word must be given its ordinary and natural meaning, which is ‘not permanent’. Citations: Gazette 29-Jan-1992 Statutes: Social Security Act … Continue reading Regina v Social Security Commissioner ex parte Akbar: QBD 29 Jan 1992

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

Humphreys v Revenue and Customs: SC 16 May 2012

Separated parents shared the care of their child. The father complained that all the Child Tax Credit was given to the mother. Held: The appeal failed. Although the rule does happen to be indirectly discriminatory against fathers, the complaint would be exactly the same if it did not discriminate between the sexes. Mothers who share … Continue reading Humphreys v Revenue and Customs: SC 16 May 2012

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

AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011

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

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

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

Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001

Power to call in is administrative in nature The powers of the Secretary of State to call in a planning application for his decision, and certain other planning powers, were essentially an administrative power, and not a judicial one, and therefore it was not a breach of the applicants’ rights to a fair hearing before … Continue reading Regina (Holding and Barnes plc) v Secretary of State for Environment Transport and the Regions; Regina (Alconbury Developments Ltd and Others) v Same and Others: HL 9 May 2001

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

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