In James Plant v HMRC [2014] UKFTT 911 – 23 September 2014 the FTT found that it could not infer the existence of NIC payments in the absence of records.
Mr Plant is retired and lives in Australia. As he was not in receipt of a full state pension he contacted the Department for Work and Pensions (DWP) in September 2012. The DWP sent him a list of all the NIC contributions shown on his record for the period 1963 to 1991. Mr Plant responded that some periods had been omitted. Mr Plant’s file was then passed to HMRC which was unable to resolve the issue by tracing any further contributions and issued a further schedule of NIC payments.
On review of the case the officer responsible traced a further 13 NIC payments which she included in Mr Plant’s records.
Mr Plant contended that the tribunal...
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