Market leading insight for tax experts
View online issue

JA Garland v HMRC

In JA Garland v HMRC (TC01135 – 19 May) an Irishman (G) was born in Dublin in 1928. He moved to the UK in December 1948 and paid UK national insurance contributions from January 1949 until July 1950. He then left the UK and worked in the Kenyan Police Force from August 1950 until 1963.

In 1963 he moved to Australia and he subsequently lived in the Irish Republic the Isle of Man and Gibraltar. In January 2009 he was allowed to pay backdated UK Class 3 NICs for 1984/85 to 1992/93 (the years in which he had lived in the Irish Republic) thus qualifying for a reduced UK pension. He lodged an appeal to the First-tier Tribunal contending that he should also be allowed to pay such contributions for the time he had spent in Kenya.

The...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top