Balance of probabilities

The taxpayer a married woman appealed against a Revenue ruling concerning her National Insurance contributions.

The department decided that she was not liable to pay National Insurance (NI) from April 1968 to April 1975 while from April 1975 to November 1987 she should pay reduced-rate contributions. As a result she was entitled to receive 67% of the state retirement pension.

HMRC said this was because the taxpayer had elected during 1968/69 not to pay contributions and those she paid at the reduced rate were insufficient to provide her with a full state pension.

The taxpayer said she could not remember making such an election.

The Revenue said that although they had no formal record of an election from the taxpayer not to pay contributions (a form CF9) records showed none were made in...