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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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 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
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
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
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
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 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
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
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 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
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
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
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
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
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
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 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
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
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
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
Entitlement to Bereavement Payment and Widowed Parent’s Allowance under sections 36 and 39A of the Social Security Contributions and Benefits Act 1992 Lord Justice Moylan [2021] EWCA Civ 1353 Bailii, Judiciary Social Security Contributions and Benefits Act 1992 36 39A England and Wales Benefits Updated: 27 November 2021; Ref: scu.667786
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
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
The claimant was a post operative male to female trans-sexual. She claimed that her human rights were infringed when she was still treated as a man for National Insurance contributions purposes, where she continued to make payments after the age at which a woman would have ceased payments thus causing harassment. A second claimant again … Continue reading Goodwin v The United Kingdom: ECHR 11 Jul 2002
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
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
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
NATIONAL INSURANCE CONTRIBUTIONS – self-employed person – Class 2 NI contributions – amount of basic state pension – whether fully-stamped contribution cards submitted by taxpayer in every relevant year notwithstanding contributions not shown on his . .
The applicant a differently sexed couple sought to marry under the Civil Partnership Act 2004, but complained that they would lose the benefits of widowed parent’s allowance. Parliament had decided to delay such rules to allow assessment of reaction . .
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