Revenue and Customs Commissioners v Thompson: ChD 28 Nov 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 sufficiently good case to allow the revenue a discretion.

Judges:

Patton J

Citations:

Times 04-Jan-2006

Statutes:

Social Security Contributions (transfer of Functions etc) Act 1999 8, Social Security (Crediting and Treatment of Conmtributions and National Insurance Numbers) regulations 2001 (2001 No 769) 6

Jurisdiction:

England and Wales

Benefits

Updated: 28 June 2022; Ref: scu.240081