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Mrs J Moss v HMRC

In Mrs J Moss v HMRC (TC01301 – 25 July) a woman (M) left school in 1954 but did not begin paying national insurance contributions until 1961.

After she reached the age of 60 she discovered that because she had not paid contributions for several years she would not receive a full pension.

She appealed to the First-tier Tribunal contending that she had been working for a family firm from 1954/55 to 1960/61.

The tribunal reviewed the evidence in detail and dismissed her appeal finding that the form RF1 which HMRC had produced in evidence was a correct record of her contributions.

Judge Connell observed that ‘the burden of proof is upon (M) to provide evidence to support her contention that she paid National Insurance contributions during the appeal period’.

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