National Insurance (‘NI’) contributions – married woman’s election – effective date of revocation or lapse – relevant to assessing home responsibilities protection (‘HRP’) – on the facts, held that Appellant had not revoked her election as she claimed in 1978-79 – nor was primary class 1 NI contribution of 50p shown on her contribution record for that year incorrect – accordingly her married woman’s election under the ‘two year rule’ lapsed at the end of the 1980-81 tax year and she was liable to pay reduced rate NI from 1975-76 up to 1980-81 – HRP to be assessed on this basis – appeal dismissed
Citations:
[2011] UKFTT 643 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 28 January 2022; Ref: scu.449631