Appeal against determinations made under Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 and a decision under Section 8 of the Social Security Contributions (Transfer of Functions etc) Act 1999 on basis that the taxpayers came within the agency legislation – appeal allowed in part as a result of exclusions Citations: … Continue reading Serpol Ltd v Revenue and Customs: FTTTx 14 Mar 2011
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
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
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
ECJ (Judgment) Reference for a preliminary ruling – Directive 2004/18/EC – Article 45 – Articles 49 and 56 TFEU – Public procurement – Conditions for exclusion from a procedure for the award of public works contracts, public supply contracts and public service contracts – Obligations relating to the payment of social security contributions – Social … Continue reading Ciclat Soc Coop v Consip SpA and Others: ECJ 10 Nov 2016
FTTTx 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 … Continue reading UBS Ag v Revenue and Customs: FTTTx 15 Sep 2010
ECJ Judgment – Reference for a preliminary ruling – Regulation (EC) No 883/2004 – Article 5 – Meaning of ‘equivalent benefits’ – Equal treatment of old-age benefits of two Member States of the European Economic Area – National legislation taking into account old-age benefits received in other Member States for the purpose of calculating social … Continue reading Knauer v Landeshauptmann von Vorarlberg: ECJ 21 Jan 2016
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
UTAA SF – Benefits for Children : Other [2014] UKUT 298 (AAC) Bailii Social Security Contributions and Benefits Act 1992 England and Wales Benefits Updated: 20 December 2021; Ref: scu.535757
The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory. Held: Review was granted. The scheme was unlawful. Hickinbottom J [2014] EWHC 2617 (Admin), … Continue reading Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014
FTTTx INCOME TAX – PAYE – Penalties and income tax – Whether sufficient evidence to displace decisions under s 8 Social Security Contributions (Transfer of Functions Etc.) Act 1999, Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations, Closure Notice and discovery assessments – No – Whether reasonable excuse for failure … Continue reading Kabir v Revenue and Customs: FTTTx 22 Jul 2014
ECJ Judgment – Request for a preliminary ruling – Public procurement – Contracts falling below the threshold provided for in Directive 2004/18/EC – Articles 49 TFEU and 56 TFEU – Principle of proportionality – Conditions for exclusion from a tender procedure – Criteria for qualitative selection relating to the personal situation of the tenderer – … Continue reading Consorzio Stabile Libor Lavori Pubblici v Comune di Milano: ECJ 10 Jul 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
The two companies had established schemes designed to minimise tax on payments to employees, using a purpose made company to take advantage of exemptions under section 423. In oe cse the Revenue appealed against rejection of its challenge,nd in the other the taxpayer. Held: HMRC’s appeal failed, and that of the second company (UBS) succeeed. … Continue reading DB Group Services (UK) Ltd v Revenue and Customs: CA 16 Apr 2014
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
Laws, Sullivan, Sharp LJJ [2013] EWCA Civ 1584 Bailii Social Security Contributions and Benefits Act 1992, Housing Benefit Regulations 2006 England and Wales Benefits Updated: 26 November 2021; Ref: scu.518770
UTAA Child support – calculation of income [2013] UKUT 528 (AAC) Bailii Social Security Contributions and Benefits Act 1992 136 137 Child Support Updated: 26 November 2021; Ref: scu.518739
FTTTx NATIONAL INSURANCE – Home Responsibilities Protection – Married Women’s Election to pay Reduced Rate Contributions – whether election made when original Certificate of Election may have been destroyed – whether election had lapsed – whether election correctly reinstated – Social Security Contributions (Transfer of Functions) Act 1999 – Appeal allowed. [2013] UKFTT 300 (TC) … Continue reading Brown v Revenue and Customs: FTTTx 13 May 2013
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 claimant appealed from refusal of payment of Bereavement Benefit and Widowed Parent’s Allowance on the grounds that she had neither married nor been civil partner of her deceased partner. She applied for judicial review of that decision on the . .
Widowed parent’s allowance. The Court of Appeal unanimously held that the legislation was not incompatible with article 14, read either with article 8 or with A1P1 . .
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 . .
The payment of differing amounts by way of an earnings allowance to men and women was not discriminatory, where the reason for the difference lay in the differing statutory retirement ages for men and women. The regime for equal treatment for . .
The respondent board had refused to pay housing benefit on the basis that the claimant’s tenancy was not run on a commercial basis. She asserted that they had not given her a fair opportunity to be heard. New regulations had changed the treatment of . .
Appeal – Article 87 EC – multisectoral aid scheme – reductions in social charges in favor of undertakings established in the territory of Venice and Chioggia – decision declaring the aid incompatible with the common market and ordering the recovery . .
Termination payments made to football player employees – whether taxable as earnings ‘from an employment’ under sections 9(2) and 62 of the Income Tax (Earnings and Pensions) Act 2003 – whether subject to national insurance contributions under . .
1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts
National Insurance Contributions; failure by limited company to pay contributions; Personal Liability Notice served on director; whether failure to pay attributable to neglect on the part of directors; Social Security Administration Act 1992 s 121CandD; Appeal dismissed. Citations: [2011] UKFTT 268 (TC) Links: Bailii Statutes: Social Security Administration Act 1992 121C Jurisdiction: England and Wales … Continue reading Roberts and Another v Revenue and Customs: FTTTx 26 Apr 2011
The issue in dispute is as to the liability of ITV to pay secondary class 1 national insurance contributions, assessable in reference to earnings of entertainers, in particular actors, engaged by ITV. Judges: Rimer, Munby LJJ, Sir Stanley Burnton Citations: [2013] EWCA Civ 1926 Links: Bailii Statutes: Social Security (Categorisation of Earners) Regulations 1978 Jurisdiction: … Continue reading ITV Services Ltd v HM Revenue and Customs: CA 13 Dec 2012
FTTTx National Insurance; class 2 contributions; failure to pay; whether failure to pay attributable to ignorance or error; whether ignorance or error due to failure to exercise due care and diligence; Social Security (Crediting and Treatment of Contributions and National Insurance Numbers) Regulations 2001, regulation 6; Appeal dismissed. Citations: [2012] UKFTT 698 (TC) Links: Bailii … Continue reading Thacker v Revenue and Customs: FTTTx 12 Nov 2012
FTTTx National Insurance Contributions – Small earnings exception – Appellant below threshold – not informed of exception by Respondents’ Helpline – Class 2 national Insurance contributions paid by the Appellant – No entitlement to reclaim under Social Security (Contributions) Regulations 2001 – Whether legitimate expectation of a refund – No – Appeal dismissed Citations: [2012] … Continue reading Pugsley v Revenue and Customs: FTTTx 9 Nov 2012
Article 1 of Protocol No. 1 Article 1 para. 1 of Protocol No. 1 Peaceful enjoyment of possessions Loss of two-thirds of old-age pension as a result of introduction of legislation effectively deciding outcome of pending litigation against the State: violation Article 6 Civil proceedings Article 6-1 Fair hearing Introduction of legislation effectively deciding outcome … Continue reading Stefanetti And Others v Italy: ECHR 15 Apr 2014
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 First-tier Tribunal is required by regulation 38A of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 to refer to the Secretary of State appeals in which there appear to arise certain issues relating to National Insurance Contributions, for onward referral to HMRC. The referral duty extends beyond cases in which a … Continue reading J v Secretary of State for Work and Pensions (GRB) (Retirement Pensions): UTAA 7 Jan 2021
STATUTORY SICK PAY: Social Security (Contributions and Benefits) Act 1992; whether decision making as to an award of SSP was flawed – no Citations: [2014] UKFTT 515 (TC) Links: Bailii Jurisdiction: England and Wales Benefits Updated: 27 September 2022; Ref: scu.526858
EAT Contract of Employment – Definition of Employee Judges: The Honourable Mr Justice Burton (P) Citations: EAT/492/02, [2002] UKEAT 492 – 02 – 1112 Links: Bailii, EAT Statutes: Employment Rights Act 1996 Jurisdiction: England and Wales Citing: Cited – McMeechan v Secretary of State for Employment CA 11-Dec-1996 The respondent as a temporary worker was … Continue reading Dacas v Brook Street Bureau (UK) Ltd, Wandsworth London Borough Council: EAT 12 Nov 2002
The applicant cleaner sought compensation for unfair dismissal. The issue was whether she was an employee of the respondents, of their client where she did her work, or was not an employee at all. She worked for an agency, who sent her out to offices to work. The court was called upon to give guidance … Continue reading Brook Street Bureau (UK) Ltd v Dacas: CA 5 Mar 2004
National Insurance Contributions – Section 121C Social Security Administration Act 1992 – personal liability of a company officer for unpaid contributions – whether the company’s failure to pay contributions was attributable to the neglect of the Appellant who was the sole director of the company at the relevant times – yes – appeal dismissed Citations: … Continue reading Howick v Revenue and Customs: FTTTx 1 Jul 2022
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
(Hong Kong) The applicant was dismissed as a golf caddie after nine years. The Club denied that he had ever been an employee. He was issued by the club with a number, a uniform and a locker. Caddying work was allocated to available caddies in strict rotation. They were not obliged to make themselves available … Continue reading Yuen v The Royal Hong Kong Golf Club: PC 28 Jul 1997
A school board employed staff to manage a residential school for vulnerable children. The staff committed sexual abuse of the children. The school denied vicarious liability for the acts of the teachers. Held: ‘Vicarious liability is legal responsibility imposed on an employer, although he is himself free from blame, for a tort committed by his … Continue reading Lister and Others v Hesley Hall Ltd: HL 3 May 2001
NATIONAL INSURANCE CONTRIBUTIONS – payments made to employees by a third party – whether payments should be excluded from the computation of earnings – whether payments were gratuities – yes – whether conditions that payments should not be made or allocated by employer are cumulative – no – or alternative – yes – whether payments … Continue reading Channel 5 TV Group Ltd v HM Inspector of Taxes: SCIT 15 May 2003
FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – appeal allowed in part Citations: [2013] UKFTT 586 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Littlewood Hire Ltd v Revenue and Customs: FTTTx 10 Oct 2013
FTTTx INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse – unfairness/proportionality – appeal allowed Citations: [2013] UKFTT 587 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Howard (T/A The Albion Inn) v Revenue and Customs: FTTTx 10 Oct 2013
Admissibility – The applicant’s wife died on 18 July 2000 leaving one child born in 1982. On 17 April 2001 the applicant applied for widows’ benefits. On 1 May 2001 the applicant was informed that his claim had been disallowed. The applicant asked for reconsideration. On 14 February 2002 the matter was reconsidered and the … Continue reading Parekh v The United Kingdom: ECHR 26 Oct 1998
SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether Appellant was in contracted – out employment from 1985 to 1991 – yes – whether Appellant was liable to pay contributions at the reduced rate applicable to contracted – out employment – yes – whether Appellant was entitled to pay contributions at the full rate – no – appeal … Continue reading Wilkinson v Revenue and Customs: SCIT 30 Oct 2006
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
NATIONAL INSURANCE CONTRIBUTIONS – section 121C Social Security Administration Act 1992 – personal liability notice – liability of director for company’s contributions – fraud or neglect on the part of a director COSTS – Regulation 21(1), Special Commissioners (Jurisdiction and Procedure) Regulations 1994 – Appellant withdrawing two grounds of appeal shortly before hearing – Whether … Continue reading Inzani v Revenue and Customs: SCIT 29 Mar 2006
Europa The right to join an occupational pension scheme, the rules of which were not laid down directly by law but were the result of negotiation between both sides of the industry concerned and all that the public authorities did was, at the request of such employers’ and trade union organizations as were considered to … Continue reading Fisscher v Voorhuis Hengelo and Stichting Bedrijfspensioenfonds voor de Detailhandel: ECJ 28 Sep 1994
An order had been made restraining the defendant trades unions from taking industrial action. The unions said the UK court had no jurisdiction. Held: ‘It is at first sight surprising that the English Commercial Court should be the forum in which a dispute between a Finnish company and a Finnish Trade Union and an international … Continue reading International Transport Workers’ Federation and Another v Viking Line Abp and Another: CA 3 Nov 2005
PAYE- Company failed to pay tax in circumstances where the directors and owners knew that PAYE and NIC had not been deducted- the Income Tax (Pay As You Earn) regulations 2003 Regulations 72 and 188 – Social Security (Contributions) Regulations 2001 Regulations 86 – PAYE and NIC payable by directors – appeal dismissed. Citations: [2011] … Continue reading Pinion and Another v Revenue and Customs: FTTTx 2 Aug 2011
ECJ Social security for migrant workers – Applicable legislation – Pensioners – Applicability of the legislation of the State of residence notwithstanding payment of the pension by another Member State – Whether permissible – Charging by the State of residence of contributions to cover benefits payable by the Member State paying the pension – Not … Continue reading G C Noij v Staatssecretaris Van Financien: ECJ 21 Feb 1991
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
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
NATIONAL INSURANCE CONTRIBUTIONS – lump sum payments made to employees using own cars for business travel – whether ‘relevant motoring expenditure’ – Social Security (Contributions) Regulations 2001 reg 22A – ITEPA s 229(2) – payments not linked to use and therefore not ‘relevant motoring expenditure’ – appeal allowed Citations: [2011] UKUT 329 (TCC), [2012] STC … Continue reading HMRC v Total People Ltd: UTTC 16 Aug 2011
(Judgment) Given that freedom of establishment is not confined to the right to create a single establishment within the Community but includes freedom to set up and maintain, subject to observance of the professional rules of conduct, more than one place of work within the territory of the Member States, Article 52 of the Treaty … Continue reading Inasti v Kemmler: ECJ 15 Feb 1996
ECJ By making the grant of tideover allowances to young people seeking their first employment subject to the requirement of having completed their secondary education in an establishment subsidized or approved by it, a Member State imposes a condition which is likely to be more easily fulfilled by the children of its own nationals than … Continue reading Commission v Belgium: ECJ 12 Sep 1996
Europa Community law does not preclude the application of a national rule of law according to which benefits for incapacity for work are payable no more than one year before the date of claim, in the case where an individual seeks to rely on rights conferred directly, with effect from 23 December 1984, by Article … Continue reading Steenhorst-Neerings v Bestuur van de Bedrijfsvereniging voor Detailhandel, Ambachten en Huisvrouwen: ECJ 27 Oct 1993
FTTTx NATIONAL INSURANCE CONTRIBUTIONS – whether contributions were paid in error so that an obligation to refund them arose under regulation 52(4)of the Social Security (Contributions) Regulations 2001 – consideration of the meaning of ‘error’ in regulation 52(9) – Appellant had paid contributions 31 days before an announcement of a proposal for a change in … Continue reading Howell v Revenue and Customs: FTTTx 24 Jan 2012
ECJ 1. Social security for migrant workers – worker – concept – definition vis-a-vis legislation – effect – purpose(regulation no 1408/71 of the council, annex I, part I, paragraph 1) 2. Social security for migrant workers – worker – concept – person no longer paying contributions but entitled to benefits by virtue of contributions paid … Continue reading Walsh v National Insurance Officer: ECJ 22 May 1980
ECJ Citizenship of the Union – Article 20 TFEU – Grant of right of residence under European Union law to a minor child on the territory of the Member State of which that child is a national, irrespective of the previous exercise by him of his right of free movement in the territory of the … Continue reading Ruiz Zambrano (European Citizenship): ECJ 8 Mar 2011
Europa The provision in paragraph 1 of point I (United Kingdom) of annex V to Regulation no 1408/71, far from restricting the definition of the term ‘worker’ as it emerges from clarify the scope of subparagraph (ii) of this paragraph vis-a-vis British legislation. A person who:- was compulsorily insured against the contingency of ‘ sickness … Continue reading Brack v Insurance Officer: ECJ 29 Sep 1976
Income Tax and National Insurance Contributions (NICS) calculation of gross remuneration in an amount which, after deduction of PAYE and NICs, would equal and extinguish liability of director to company on director’s loan account – company insolvent and unable to pay tax and NICs – whether tax deducted by company – whether director received relevant … Continue reading Revenue and Customs v West: UTTC 29 Mar 2018
National Insurance Contributions : Other – National insurance contributions – failure to pay class 3 voluntary contributions within statutory time limit – whether failure attributable to ignorance or error – yes – whether ignorance or error due to failure to exercise due care and diligence – yes – appeal dismissed – regulation 25 Social Security … Continue reading Dawood v Revenue and Customs: FTTTx 8 Sep 2017
UTTC National Insurance Contributions – Class 1 – Payment by employee benefit trust to employee on winding up of the trust following sale of sponsoring company – whether a ‘gratuity’ – no – Social Security (Contributions) Regulations 2001/1004, Schedule 3 Part X paragraph 5 – appeal allowed Citations: [2013] UKUT 7 (TCC) Links: Bailii Jurisdiction: … Continue reading HM Revenue and Customs v Knowledgepoint 360 Group Plc: UTTC 28 Mar 2013
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
FTTTx (Income Tax and National Insurance Contributions) Income Tax and National Insurance Contributions (NICs) – security for payment of PAYE and NICs – Income Tax Pay as You Earn Regulations 2003, Part 4a – Social Security (Contributions) Regulations 2001, Sch 4 – Value Added Tax – security for payment of VAT -para 4 Sch 11 … Continue reading Highlake Ltd v Revenue and Customs: FTTTx 6 Dec 2016
Article 1 does not guarantee a right to a pension of any particular amount, but that the right safeguarded by Article 1 consists, at most, ‘in being entitled as a beneficiary of the social insurance scheme to any payments made by the fund.’ A claim to contributory benefits was a ‘possession’ by analogy with the … Continue reading Muller v Austria: ECHR 1975
ECJ (Judgment) Reference for a preliminary ruling – Social policy – Directive 2008/94/EC – Article 8 – Protection of employees in the event of the insolvency of their employer – Provisions related to social security – Scope – Measures necessary to protect immediate or prospective entitlements of employees under supplementary pension schemes – Obligation to … Continue reading Webb-Samann v Seagan: ECJ 24 Nov 2016
(Judgment) Social Security – Insurance contributions payable by pensioners who settled in a Member State before the entry into force in that State of Regulations (EEC) Nos 1408/71 and 1612/68 – Right of the State of residence to charge contributions on old-age and invalidity benefits paid by another Member State – Effect of an agreement … Continue reading Rundgren: ECJ 10 May 2001
National Insurance contributions. Regulation 60 Social Security (Contributions) Regulations 2001 [2012] UKFTT 344 (TC) Bailii England and Wales Taxes – Other Updated: 21 January 2022; Ref: scu.462772
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS (NICs) – security for payment of PAYE and NICs – Income Tax (Pay As You Earn) Regulations 2003, Part 4A – Social Security (Contributions) Regulations 2001, Sch 4, Part 3B – criminal sanction – ITEPA, s 684(4A) – whether supervisory or appellate jurisdiction – reasonableness of decision that requirement … Continue reading D-Media Communications Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 17 Jun 2016
(Opinion) Reference for a preliminary ruling – State aid – Recovery of illegal aid – Decision 2005/239 / EC – Aquaculturists and fishermen – Social security contribution – Distinction between employer and employee contributions – Determination of the debtor of the obligation to return – Reimbursement by company employees C-212/19, [2020] EUECJ C-212/19_O, ECLI: EU: … Continue reading Compagnie Des Peches De Saint-Malo: ECJ 5 Mar 2020
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
Social Security Contributions, employed earner – income tax, employee – independent service provider – services of design engineer – IR35 legislation – hypothetical contract – appeal allowed [2011] UKFTT 35 (TC), [2011] STI 1552, [2011] SFTD 383 Bailii England and Wales Income Tax Updated: 13 January 2022; Ref: scu.442819
FTTTx National Insurance Contributions : Liability – what payments had been made to earner and when – liability to NICs of payments on account of earnings – effect of failure by employer to deduct employee’s NICs – earner treated as if employee’s NICs had been paid on due date – regulations 6 and 39 Social … Continue reading Mehta v Revenue and Customs: FTTTx 18 Aug 2015
ECHR Article 1 para. 1 of Protocol No. 1 Peaceful enjoyment of possessions violation Facts – In 2001 the applicant was granted a disability pension, which was withdrawn in 2010 after her degree of disability was re-assessed at a lower level using a different methodology. She underwent further examinations in the following years and was … Continue reading Belane Nagy v Hungary: ECHR 10 Feb 2015
ECHR Article 6 Civil proceedings Article 6-1 Fair hearing Legislative interference in pending judicial proceedings through retroactive legislation: violation Article 1 of Protocol No. 1 Article 1 para. 2 of Protocol No. 1 Control of the use of property Legislative interference with property right through retroactive legislation aimed at decreasing public expenditure: no violation Facts … Continue reading Azienda Agricola Silverfunghi Sas v Italy: ECHR 24 Jun 2014
ECHR Article 6 Civil proceedings Article 6-1 Access to court Refusal to grant welfare benefits to foreign nationals: violation Article 14 Discrimination Facts – At the material time the applicant was a Tunisian national who had entered Italy on a lawful residence and work permit. In 2001 he applied for a family allowance, explaining that … Continue reading Dhahbi v Italy: ECHR 8 Apr 2014
Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005
INCOME TAX and NIC – liability of directors for unpaid PAYE liabilities of liquidated company – reg 72 Income Tax (PAYE) Regs 2003 – Reg 86 Social Security (Contributions) Regs 2001 – whether conditions met – appeals allowed [2014] UKFTT 491 (TC) Bailii England and Wales Income Tax Updated: 05 December 2021; Ref: scu.526867
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – strike out application – appeal against refusal to repay income tax (PAYE) and NICs – overpaid income tax: claim did not meet requirements of Schedule 1A TMA 1970 – consideration of whether HMRC exercised care and management powers to waive requirements – held: they did not – hence … Continue reading Fieldmuir Ltd T/A Centurion Freight Services v Revenue and Customs: FTTTx 1 Nov 2021
The claimant had been severely injured, and a substantial damages award made. Cross appeals were heard as to the several elements awarded. The claimant sought as part of her award of damages for personal injuries the fees she would have to pay to brokers for the advice given to the Court of Protection which would … Continue reading Eagle (By Her Litigation Friend) v Chambers: CA 29 Jul 2004
FTTTX INCOME TAX – EMPLOYERS ANNUAL RETURN – penalty for late filing – Regulation 73(1) The Income Tax (PAYE) Regulations 2003 and Para 22 of Schedule 4 of the Social Security (Contributions) Regulations 2001 – reasonable excuse -proportionality – appeal dismissed [2013] UKFTT 746 (TC) Bailii England and Wales Income Tax Updated: 28 November 2021; … Continue reading Thomson v Revenue and Customs: FTTTx 10 Dec 2013
National Insurance Contributions – married woman’s election – revocation – The National Insurance (Married Women) Regulations 1948 – the Social Security Pensions Act 1975 – The Social Security (Contributions) Regulations 1975 and 1979 [2012] UKFTT 310 (TC) Bailii England and Wales Taxes – Other Updated: 14 November 2021; Ref: scu.462715
National insurance contributions (NICs) – Class 3 contributions – whether ‘paid in error’ – reg 52, Social Security (Contributions) Regulations 2001 – change to maximum number of qualifying years for Basic State Pension – contributions made before Government White Paper announcing proposals – contributions after issue of flyer by HMRC – contributions after changes became … Continue reading Osborne and Others v Revenue and Customs: FTTTx 17 Sep 2009
FTTTx NATIONAL INSURANCE CONTRIBUTIONS – section 121C Social Security Administration Act 1992 – personal liability notice – liability of director for company’s contributions – fraud or neglect on the part of a director – appeal dismissed Nicholas Aleksander [2012] UKFTT 428 (TC) Bailii England and Wales Taxes – Other Updated: 11 November 2021; Ref: scu.462819
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
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
Magistrates were wrong to think they had a discretion to look at the validity of a liability assessment under child support legislation. The Act gave the payer alternative avenues of appeal, and therefore the Act should be read as it stated and the magistrates had no such jurisdiction. ‘section 33(4) precludes the justices from investigating … Continue reading Farley v Child Support Agency and Another; Farley v Secretary of State for Work and Pensions (No. 2): HL 28 Jun 2006
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 issued under the 2004 Act, which in turn required that she divorce her wife. She … Continue reading Timbrell v Secretary of State for Work and Pensions: CA 22 Jun 2010
The applicant had complained of unfair dismissal.The employment contract had been dressed as a self employed service provider’s contract to privide him with tax, and was unlawfully so. The employer appealed, saying that as an unlawful contract, the court should not support it. Held: The company’s appeal failed. The lower tribunal had correctly concluded that … Continue reading Young and Woods Ltd v West: CA 11 Feb 1980
FTTTx NICs – contributions record – whether all relevant contributions properly recorded – taxpayer a director: whether, when contributions due had not been paid, taxpayer had been negligent or connived – reg 6A . .
National Insurance Contributions – Class 1 – payment by employee benefit trust to employee following sale of sponsoring company – whether a ‘gratuity’ – yes – whether the Appellant indirectly allocated the payment to the employee – no – whether . .
