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C Murfitt v HMRC

In C Murfitt v HMRC (TC02684 – 9 May) an individual (M) had lived and worked in the UK from 1960 to 1968 when he emigrated. He subsequently moved to Alderney. In 2009 he applied to make a backdated payment of Class 2 national insurance contributions to enable him to qualify for a UK pension. HMRC accepted his application and M sent a cheque which HMRC accepted as payment of 12 years’ contributions. M appealed to the First-tier Tribunal contending that when the weekly rate of class 2 contributions had been reduced from £6.55 to £2 in 2000 the reduction should be treated as having retrospective effect so that the cheque which he had sent should be treated as payment of 24 years’ contributions rather than 12 years’ contributions. The FTT rejected this contention and dismissed M’s appeal.

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