Source: All England Reporter
Publisher Citation: [2010] All ER (D) 130 (Jun)
Neutral Citation: [2010] EWHC 2000 (Ch)
Court: Chancery Division
Judge:

Richards J (judgment delivered extempore)
Representation David Forsdick (instructed by the Solicitor for Revenue and Customs) for the Revenue.
  The respondent in person.
Judgment Dates: 17 June 2010

Catchwords

Social security - Contributions - National insurance - Voluntary contributions - Repayment - Respondent making voluntary contributions to increase entitlement to state pension - Need to make contributions obviated by change in law - Respondent seeking repayment of contributions for three-year period - Revenue and Customs Commissioners refusing claim - General Commissioners holding respondent entitled to refund on ground not contained in relevant legislation - Whether any basis of entitlement to a refund existing other than that set out in legislation - Social Security (Contributions and Benefits) Act 1992, s 14 - Social Security (Contributions) Regulations 2001, , regs 49, 52.

The Case

Social security Contributions. The Chancery Division upheld the Revenue and Customs Commissioners' appeal against a decision that the respondent was entitled to repayment of voluntary national insurance contributions, where the contributions had not been made 'in error' within the meaning of reg52(9) of the Social Security (Contributions) Regulations 2001, , and did not fall within s14 of the Social Security (Contributions and Benefits) Act 1992, and there was no other basis of entitlement to a refund.

Practice Areas

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