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The taxpayer ceased employment in 2002. He had fewer than the 44 qualifying years required to obtain a full state pension so he decided to make voluntary Class 3 National Insurance contributions (NICs) to build up his entitlement.
In July 2007 the law was changed so that only 30 years’ contributions were necessary. The taxpayer cancelled his Class 3 NICs because he had made contributions for more than the required time.
HMRC refunded the contributions the taxpayer had made since the May 2006 white paper on which the new law based on the grounds they had been paid in error: if he had been aware of the white paper he could have delayed making the contributions until it became clear whether the 44-year period was set to be reduced or not.
The taxpayer appealed claiming that he had secured 30 years’ contributions by 2002 and...
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