Unusual facts

The taxpayer took up a position with the Kenyan Police as an employee of the Colonial Office in 1948 assuming his employer would take care of his National Insurance (NI) position. He remained in Kenya until 1975.

In 1971 he paid six years of backdated contributions. He applied under Regulation 50 of the Social Security (Contributions) Regulations 2001 SI 2001/1004 to pay the contributions that would have been payable between 1948 and 1965 to become entitled to a full UK state pension.

This was refused even though the Revenue accepted that the failure to pay had been due to the taxpayer’s error or ignorance.

The taxpayer appealed to the General Commissioners who allowed the appeal. The Revenue appealed to the High Court. The judge overturned the General Commissioners’ decision so the...