In J A Garland v HMRC [2016] UKUT 431 (17 October 2016) the UT found that the taxpayer was not entitled to pay voluntary Class 3 NICs in order to increase his pension.
Mr Garland was born in Dublin in 1928. He had been employed in Great Britain from January 1949 to July 1950 before moving to Kenya where he remained until 1963. He then lived in several countries (all outside the EU) before moving back to Ireland where he lived from 1984 to 1994. He then settled in the Isle of Man. Mr Garland contended that he had been entitled to pay voluntary Class 3 contributions for the entire period from his move to Kenya to his 65th birthday (the pensionable age). The relevant rules at the time Mr Garland had reached 65 were contained in the Social Security Contributions and Benefits Act 1992 s 44...
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