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 Security Contributions and Benefits Act 1992 ss. 6(3) and 122 and Pensions Act 1995 sched. 4 – Human Rights Act 1998, s. 3 – Directive 79/7 – Gender Recognition Act 2004
Judges:
Nicholas Paines TJ
Citations:
[2010] UKFTT 356 (TC), [2010] SFTD 1141, [2010] STI 2863
Links:
Statutes:
Social Security Contributions and Benefits Act 1992 693) 122, Gender Recognition Act 2004, Pensions Act 1995 Sch 4, Human Rights Act 1998 3
Jurisdiction:
England and Wales
Citing:
Cited – Timbrell v Secretary of State for Work and Pensions CA 22-Jun-2010
The claimant had undertaken male to female treatment including surgery and lived as a woman, though continuing to live with her wife. She sought payment of a pension at 60, but was refused. The regulations required a gender recognition certificate . .
Cited by:
Cited – Carpenter v The Secretary of State for Justice Admn 27-Feb-2015
The claimant, a post-operative male-to-female transsexual person, said that section 3(3) of the 2004 Act was incompatible with her Human rights after refusal of a gender recognition certificate.
Held: The application failed. The provision of . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other, Discrimination, Human Rights
Updated: 23 August 2022; Ref: scu.422318
