In Mrs JM Spraggs v HMRC (TC01193 – 10 June) a woman (S) paid Class 1 national insurance contributions from 1965 until March 1968.
She married in December 1967 and from April 1968 to March 1975 she did not pay any national insurance contributions.
From April 1975 to November 1987 she paid contributions at the reduced rate applicable to married women.
Subsequently she discovered that she would not receive a full State retirement pension and applied to make backdated payments of Class 1 contributions.
HMRC rejected her application on the grounds that it appeared that in 1968 she had signed a declaration on form CF9 electing not to pay such contributions.
S appealed contending that she had no recollection of making such an election.
The First-tier Tribunal accepted her evidence and allowed her appeal. Judge Brooks noted...
