State pension entitlement

Dispute about National Insurance contributions

The taxpayer an American actress and journalist moved to the UK in the 1960s and married a Scottish actor. She worked in theatre during the 1970s and in BBC TV dramas in the 1980s and 1990s before becoming a critic and journalist.

HMRC said she had insufficient qualifying years to receive a full state pension. She argued that she had made the necessary National Insurance contributions. If she had not done so she wished to make voluntary class 3 contributions to meet the shortfall.

This was due to her ignorance or error and she had not exercised due care and diligence. 

According to HMRC the taxpayer had made a married women’s election and so was not liable to pay National Insurance between February 1971 and April 1975. She was liable to pay reduced rate contributions between April 1975 and April 1980....