Decision Summary Information

Back to Results | Search Again | Most Recent Decisions

Neutral Citation Number:	2010 UKUT 88 AAC
Reported Number:
File Number:	CP 1674 2006
Appellant:	Secretary of State for Work and Pensions
Respondent:	TB v HMRC
Judge/Commissioner:	Judge D. Williams
Date Of Decision:	24/03/2010
Date Added:	05/05/2010
Main Category:	Retirement pensions
Main Subcategory:	other
Secondary Category:	Tribunal procedure and practice (including UT)
Secondary Subcategory:	other
Notes:	Reported as [2010] AACR 38 Tribunal procedure – procedure where national insurance contribution issue arises on benefit appeal In 2001 the claimant was awarded a reduced state retirement pension on the basis that his contribution record showed that he had paid no national insurance contributions during the years 1974/75 to 1988/89. He appealed, asserting that the record was incorrect. After lengthy correspondence and several revisions to the calculation he appealed again in 2004. The contribution record question had not been referred to Her Majesty’s Revenue and Customs (HMRC) by the Secretary of State for a formal decision as laid down in regulation 11A of the Social Security and Child Support (Decisions and Appeals) Regulations 1999 and so a tribunal chairman directed that the matter be referred to HMRC under regulation 38A of those Regulations for a decision against which the claimant could appeal to a tax tribunal. The retirement pension appeal was finally heard in December 2005 although no HMRC decision had been made and the Secretary of State had not provided a submission. The tribunal allowed the appeal and the Regional Chairman gave the Secretary of State permission to appeal as a matter of public interest so that the Secretary of State and/or HMRC could explain the procedures to the higher judiciary. HMRC made a decision in August 2006, against which the claimant appealed. The First-tier appeal against the contributions decision was heard at the same time and by the same judge as the appeal to the Upper Tribunal against the decision of December 2005 on the benefit question. On that appeal the judge found that the contribution record before him was on the balance of probabilities the correct record and confirmed the HMRC decision of August 2006. The First-tier decision is annexed to this report. The main issue in the Upper Tribunal case was the delays and impasses arising when it was necessary for a First-tier Tribunal (Social Entitlement Chamber) to refer a contribution question to HMRC. The Secretary of State and HMRC provided information about procedures to the Upper Tribunal judge and agreed the revised procedure set out in holding 2 below. Held, allowing the appeal, that: 1. the social security tribunal took a decision it had no jurisdiction to take and the proper course of action was therefore to set aside its decision and replace it with the decision that the claimant’s entitlement to pension should be recalculated on the basis of the confirmed decision about his national insurance contribution record (paragraph 8); 2. where a claimant appeals against a retirement pension decision and a contribution question arises, in most cases the tribunal will deal with the matter most quickly and efficiently if it directs its own officials to send a copy of its decision and directions to the National Insurance Contributions Office of HMRC (NICO) and ensure that the Secretary of State for Work and Pensions is informed of this and is invited to contact NICO direct about the reference if he so wishes. However, the tribunal should also consider if the case is one that should be sent to the Secretary of State rather than direct to NICO, for instance if further matters need clarifying before a reference is made. If so, then the tribunal should direct the Secretary of State to refer the matter, when it is ready for reference, to NICO (paragraphs 14 to 18).
Decision(s) to Download:	[2010] AACR 38 bv.doc