M v HMRC

In M v HMRC (TC00638 – 23 August) an individual (M) had been born in 1942 with ‘the physical characteristics of a male’. He subsequently lived as a male and married a female. In 2004 he decided to live as a female and in October 2004 he divorced his wife. In December 2005 he underwent gender reassignment surgery. In December 2006 the Gender Recognition Panel established under the Gender Recognition Act 2004 recognised M as a female. Having been recognised as a female and having reached the age of 60 M was thus no longer required to pay national insurance contributions. HMRC issued a ruling that this change of status could not be backdated and that M was still required to pay contributions until the issue of the certificate. M appealed contending that her change of gender should be backdated to June 2004....