ECJ Judgment – Reference for a preliminary ruling – Social security for migrant workers – Regulation (EEC) No 1408/71 – Article 27 – Annex VI, section R, point 1(a) and (b) – Concept of pensions payable under the legislation of two or more Member States – Benefits in kind – Retroactive award of a pension … Continue reading Raad van bestuur van de Sociale verzekeringsbank v Fischer-Lintjens: ECJ 4 Jun 2015
Rejection of claim for industrial injuries disablement benefit Citations: [2001] EWCA Civ 687 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 22 November 2022; Ref: scu.201032
The ‘Cooking test’ was to be applied to all and assuming a willingness to learn to cook. Citations: Times 10-Jul-1996 Statutes: Social Security Contributions and Benefits Act 1992 72(1) Jurisdiction: England and Wales Benefits Updated: 31 October 2022; Ref: scu.87769
No child benefit was payable in respect of a child who was in the voluntary care of the Local Authority. Citations: Times 10-May-1996 Statutes: Children Act 1989 20, Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits, Children Updated: 31 October 2022; Ref: scu.83561
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
ECJ Freedom of movement for workers – Social security – Person simultaneously employed in one Member State and self-employed in another Member State – Person subject to the social security legislation of each of those States – Regulation (EEC) No 1408/71 – Article 14cb) and Annex VII – Social security contributions levied on interest paid … Continue reading L.H. Piatkowski v Inspecteur van de Belastingdienst grote ondernemingen Eindhoven (Social Security For Migrant Workers): ECJ 9 Mar 2006
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
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
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
Europa Article 7(1)(a) of Directive 79/7 on the progressive implementation of the principle of equal treatment for men and women in matters of social security must be interpreted as authorizing the determination of a statutory pensionable age which differs according to sex for the purposes of granting old-age and retirement pensions and also forms of … Continue reading Regina v Secretary of State for Social Security, ex parte the Equal Opportunities Commission: ECJ 7 Jul 1992
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
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
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
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
The plaintiff sought to challenge the policy of the respondent which prevented the issue of a new National Insurance (NI) number on completion of gender re-assignment surgery. She now appealed against denial of her claim. Held: The policy was lawful. McCowan LJ said: ‘since it will not make the slightest practical difference, far from the … Continue reading Regina v Secretary of State for Social Services ex parte Hooker: CA 1983
An application for a social fund grant is to be assessed first according to need, and only then according to other relevant statutory factors. Citations: Times 20-Jan-1998 Statutes: Social Security Contributions and Benefits Act 1992 140(1) Jurisdiction: England and Wales Benefits Updated: 07 April 2022; Ref: scu.88064
Social Fund may not be used to make ineligible payments for maternity costs. Citations: Times 31-Mar-1997 Statutes: Social Security Contributions and Benefits Act 1992 138(1)(b Jurisdiction: England and Wales Benefits Updated: 07 April 2022; Ref: scu.88065
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
ECJ Transfer of pension rights acquired in a Member State – Articles 45 TFEU and 48 TFEU – National rules not allowing for the right to transfer to an international organisation having its head office in another Member State the capital value representing the retirement contributions paid to a national social security body – Aggregation … Continue reading Gardella v Istituto Nazionale Della Previdenza Sociale: ECJ 4 Jul 2013
Wrongful Refusal of Benefits The claimant was estranged from his family, but claimed re-imbursement of the expenses for his brother’s funeral. The respondent required him to establish that none of his siblings was in a better position than he to pay for the funeral, but he had no means of contacting them. Held: Deciding a … Continue reading Kerr v Department for Social Development (Northern Ireland): HL 6 May 2004
Appeals – Actions for annulment – Admissibility – Locus standi – Interest in bringing an action – Objection of lis alibi pendens – State aid – Multisectoral aid scheme – Reductions in social security contributions – Decision 2000/394/EC – . .
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
Statutory Sick Pay – disputed GP report – reference to Medical Services – HMRC Decision under s.8 Social Security Contributions (Transfer of Functions etc) Act 1999 – appeal dismissed Citations: [2022] UKFTT 358 (TC) Links: Bailii Jurisdiction: England and Wales Benefits Updated: 24 November 2022; Ref: scu.682698
STATUTORY MATERNITY PAY – Social Security Contributions and Benefits Act 1992 – continuous employment – whether continuous employment sufficient to qualify for SMP Citations: [2019] UKFTT 674 (TC) Links: Bailii Jurisdiction: England and Wales Benefits Updated: 19 November 2022; Ref: scu.646912
UTTC Income Tax and NICs: scheme to deliver bonuses in form of shares avoiding income tax and NIC. S18(1) ITEPA Rule 2 – whether employee became ‘entitled to payment’ when amount of bonus determined. Ch 2 Part 7 ITEPA – whether shares were ‘estricted securities’ within s 423(2)(c) – s 429 whether shares were in … Continue reading UBS AG v HM Revenue and Customs: UTTC 17 Sep 2012
Citations: [2004] EWCA Civ 174 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 129 Jurisdiction: England and Wales Benefits, Income Tax Updated: 04 November 2022; Ref: scu.193636
Contract of employment or contract for services – no written terms – notice under section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 – determination under regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 – appeals allowed Citations: [2012] UKFTT 356 (TC) Links: Bailii Statutes: Social Security … Continue reading Slush Puppie Ltd v Revenue and Customs: FTTTx 25 May 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
A rent allowance underpayment was not to be set off against Housing Benefit arrears. Citations: Times 09-Dec-1996, [1996] EWCA Civ 1018 Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 03 November 2022; Ref: scu.81239
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
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
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
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
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
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
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
ECJ Opinion – Freedom of movement for workers – Articles 21 and 45 TFEU – National legislation – Reimbursement by a Member State of social security contributions to employers that recruit unemployed workers aged 45 and over who register with the competent authorities in that State – Restriction – Justification Judges: Sharpston AG Citations: C-379/11, … Continue reading Caves Krier Freres SArL v Directeur De L’Administration De L’Emploi: ECJ 27 Sep 2012
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
Housing benefits Citations: [2004] EWCA Civ 1510 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 19 September 2022; Ref: scu.219451
FTTTx NATIONAL INSURANCE CONTRIBUTIONS – INCOME TAX (PAYE) – worker supplied through intermediaries – ‘IR 35’ – whether worker would be employee if there were a contract between the worker and the client – no -Regulation 6, Social Security Contributions (Intermediaries) Regulations 2000 – s 48 Income Tax (Earnings and Pensions) Act 2003 – appeal … Continue reading Primary Path Ltd v Revenue and Customs: FTTTx 6 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
Regulation 80, PAYE Regulations – Section 8, Social Security Contributions (Transfer of Functions, etc) Act 1999 – whether sums paid into a share scheme were earnings of the staff for whom they were paid – whether the shares purchased as part of the scheme were restricted securities within the meaning of Chapter 2 of Part … Continue reading Deutsche Bank Group Services (UK) Ltd v Revenue and Customs: FTTTx 19 Jan 2011
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
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
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
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
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
The Revenue sought to tax the benefit of a car loan scheme and the issue was whether the emoluments of a participating employee fell to be assessed under Schedule E gross without reference to the weekly sum deducted by the employer for providing, taxing and insuring the car. Held: The gross wage was taxable. A … Continue reading Heaton v Bell: HL 1970
Income Tax; emoluments; money’s worth; transfer of shares; readily convertible asset; Ramsay approach; tax avoidance scheme; Employee Benefit Trust; Discounted Options Scheme for employees in financial services industry; establishment of employee benefit trust; offshore companies established; money box company; family trust established; grant of option by offshore company in favour of family trust; transfer of … Continue reading Aberdeen Asset Management Plc v Revenue and Customs: FTTTx 29 Oct 2010
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
Bereavement payment Citations: [2010] UKUT 13 (AAC) Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 36 Jurisdiction: England and Wales Benefits Updated: 17 August 2022; Ref: scu.410597
FTTTx Industrial injuries disablement benefit – employed earner’s employment – contract of service or contract for services – s8 of the Social Security Contributions (Transfer of Functions, etc) Act 1999 -Appeal dismissed Citations: [2010] UKFTT 90 (TC) Links: Bailii Statutes: Social Security Contributions (Transfer of Functions, etc) Act 1999 8 Jurisdiction: England and Wales Benefits … Continue reading Convery v Revenue and Customs: FTTTx 23 Feb 2010
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
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
Judges: Sir Andrew Morritt Ch, Moses LJ, Sir David Keene Citations: [2010] EWCA Civ 162, [2010] AACR 28 Links: Bailii Statutes: Income Support (General) Regulations 1987, Social Security Contributions and Benefits Act 1992 124 Jurisdiction: England and Wales Benefits Updated: 15 August 2022; Ref: scu.402945
ECJ Income tax legislation – Right to deduct social security contributions from the basis of assessment for tax – Right to a tax reduction on the basis of health insurance contributions paid – Refusal where contributions are paid in a Member State other than the State of taxation Whether compatible with Articles 43 EC and … Continue reading Krzysztof Filipiak v Dyrektor Izby Skarbowej w Poznaniu: ECJ 19 Nov 2009
UBS AG devised an employee bonus scheme to take advantage of the provisions of Chapter 2 of the 2003 Act, with the sole purpose other than tax avoidance, and such consequential advantages as would flow from tax avoidance. Several pre-ordained steps were taken according to a detailed timetable. Once the structure of the scheme had … Continue reading UBS Ag and Another v Revenue and Customs: SC 9 Mar 2016
The claimant appealed against his assessed entitlement to state retirement pension. Judges: Longmore LJ, Smith LJ, Patten LJ Citations: [2009] EWCA Civ 1111 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 04 August 2022; Ref: scu.377239
Appeal under section 8 of The Social Security Contributions (Transfer of Functions etc) Act 1999 – disputed married woman’s election – was election fraudulently made – no. Citations: [2012] UKFTT 476 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 03 August 2022; Ref: scu.466024
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
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
Mrs. Nessa arrived at Heathrow aged 55 having lived all her life in Bangladesh. Her husband, Mr. Mobarak Ali, had lived in the United Kingdom from 1962 until he died in 1975 and when she arrived here, Mrs. Nessa had a right of abode. She hoped to live with her husband’s brother. Her three children, … Continue reading Nessa v Chief Adjudication Officer: HL 3 Nov 1999
NATIONAL INSURANCE CONTRIBUTIONS – personal service company – self-employed actor – whether Regulation 6(1)(c) of the Social Security Contributions (Intermediaries) Regulations 2000 is satisfied by virtue of the Social Security (Categorisation of Earners) Regulations 1978- yes – appeal dismissed Citations: [2019] UKUT 121 (TCC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 17 … Continue reading Big Bad Wolff Ltd v Revenue and Customs: UTTC 9 Apr 2019
Legislation was introduced changing the taxation of one man companies through which many professional contractors worked. The asserted that this infringed their human rights by depriving them of property rights in the companies, and was an infringement of the right of freedom of movement within member states. Neither argument succeeded. There was no deprivation of … Continue reading Regina and Commissioners of Inland Revenue ex parte Professional Contractors Group Ltd; Ruud Van Zundert and Square Mile Projects Ltd: Admn 2 Apr 2001
Judges: Mummery, Latham Gage LJJ Citations: [2005] EWCA Civ 1746 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 64 Jurisdiction: England and Wales Benefits Updated: 05 July 2022; Ref: scu.238648
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
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
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
The claimant had been late in making class 2 national Insurance contributions over many years. The revenue appealed an order that it should have allowed the late paid contributions to count toward his pension entitlements. Held: The late payments may have been because of ignorance or lack of care or diligence, but that was not … Continue reading Revenue and Customs Commissioners v Thompson: ChD 28 Nov 2005
Appeal by HMRC from a decision of the General Commissioners allowing an appeal by Larkstar Data Ltd against a determination by HMRC of liability to income tax under PAYE regulations and social security contributions Judges: Sir Donald Rattee Citations: [2008] EWHC 3284 (Ch), [2009] BTC 415, [2009] STC 1161 Links: Bailii Jurisdiction: England and Wales … Continue reading HM Revenue and Customs v Larkstar Data Ltd: ChD 24 Nov 2008
Retirement pension – forfeiture after murder of husband Citations: [2004] UKSSCSC CFP – 1619 – 2004 Links: Bailii Statutes: Social Security Contributions and Benefits Act 1992 Jurisdiction: England and Wales Benefits Updated: 21 June 2022; Ref: scu.216179
ECJ Irrespective of the characteristics peculiar to the various national laws, social security benefits must be considered to be of the same kind when their purpose and basis of calculation are the same. In that respect, benefits acquired under the legislation of two member states, which seeks to ensure that an aged person deprived of … Continue reading Raad Van Arbeid v Mme Van Der Bunt Craig: ECJ 5 May 1983
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
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
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
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
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
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
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
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 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
(Judgment) State aid – Application of the statutory interest rate to agreements for the repayment of wages and the payment of debts in respect of social security contributions Citations: C-342/96, [1999] EUECJ C-342/96 Links: Bailii Jurisdiction: European Employment, Taxes – Other Updated: 03 June 2022; Ref: scu.161969
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
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
A taxi driver spent many hours at the minicab office waiting for a call out. He claimed benefits because the income and time driving the minicab were both low. It was held that he was disbarred from claiming because the waiting time was to be counted as part of his working time, and thus he … Continue reading Kazantzis v Chief Adjudication Officer: CA 15 Jun 1999
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
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
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
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
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
NATIONAL INSURANCE CONTRIBUTIONS – intermediary rules (‘IR35′) – whether worker to be regarded as in ’employed earner’s employment by the client’ – Social Security Contributions (Intermediaries) Regs 2000, reg 6 – yes – appeal dismissed INCOME TAX – FA 2000, Sch 12 para 1 – whether worker to be regarded as an employee of the … Continue reading Usetech Ltd v HM Inspector of Taxes: SCIT 12 Mar 2004
ECJ Article 2 of regulation no 3 and article 4 of regulation no 1408/71, which lay down the matters covered by those regulations, deal with the various national social security schemes in their entirety. The reimbursement of social security contributions therefore forms part of the matters covered by those regulations. Since regulation no 3 does … Continue reading Jansen v Landesversicherungsanstalt Rheinprovinz: ECJ 5 May 1977
A continuous series of daily contracts became one entitling employee to Statutory Sick Pay. Citations: Gazette 13-Nov-1996, Times 16-Oct-1996 Statutes: Social Security Contributions and Benefits Act 1992 153(1) Jurisdiction: England and Wales Benefits, Employment Updated: 28 April 2022; Ref: scu.78696
The taxpayer was a computer consultant working through the medium of a limited liability company. The respondent sought to make him liable for social security contributions as an employee of the business which used his services. Held: The anti-avoidance provisions were effective. The court listed the factors which weighed on either side of asking whether … Continue reading Synaptek Ltd v Young (Inspector of Taxes): ChD 28 Mar 2003
The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee. Held: The appeal was dismissed. The legislative scheme anticipated only two contracts and here there were three, but it also … Continue reading Usetech Ltd v HM Inspector of Taxes: ChD 8 Oct 2004
Europa A national of a member state who, in another member state, has been subject to a social security scheme which is applicable to all residents can benefit from the provisions of regulation no 1408/71 of the council of 14 june 1971 on the application of social security schemes to employed persons and their families … Continue reading Caisse primaire d’assurance maladie d’Eure-et-Loir v Alicia Tessier, nee Recq: ECJ 19 Jan 1978
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
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
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
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
