No grounds for a refund

The taxpayer was made redundant in 2002. HMRC told him he had made National Insurance contributions for enough years to qualify for a full state pension. At the time a man had to make contributions for 44 years.

The department suggested the taxpayer pay voluntary Class 3 contributions to improve his entitlement to the pension and also the bereavement allowance that he claimed.

This the taxpayer did.

In 2006 the number of qualifying years was reduced to 30 so the taxpayer claimed a repayment of the contributions he had made for the years in excess.

HMRC refused the claim and the taxpayer appealed to the General Commissioners. They rejected the appeal in relation to the contributions they said had not been paid in error but they upheld it insofar as HMRC could not show the contributions had as a result increased...