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...