National Insurance in UK Law
Punton v Ministry of Pensions and National Insurance (No. 2)
There may be many cases where a summons for a declaration is at least an adequate substitute for certiorari proceedings and where it may have advantages over it with no defects. That would be so where an authoritative statement of the law by the High Court will serve to undermine a decision or order so that it need not be complied with and could not in the light of the pronouncement of the law be successfully enforced.
Apart from certiorari there is no machinery for getting rid of the decision of the National Insurance Commissioner and, what is more important, no way cf substituting an effective award on which the claims could be paid.
Secondly, the phrase "bodily functions" is a restricted and precise one, narrower than, for example, "bodily needs". Thirdly, the phrase "attention … in connection with bodily functions", which must, I think, be read as a whole, connotes a high degree of physical intimacy between the person giving and the person receiving the attention. I would add that I fully agree with the observations of Dunn L.J. in Packer's case at page 1023 in the paragraph between letters E and G.
Arnold (Inspector of Taxes) v G Con Ltd
What is in dispute is the qualitative assessment of those facts by the commissioners. I am not entitled to interfere merely because I might myself take a different view of the matter. I am only entitled to interfere if the Revenue's case is strong enough to establish that the decision reached by the commissioners was either one which no reasonable body of commissioners properly instructed could have reached or if they took irrelevant facts or matters into account in reaching those decisions.
Looking at the figures in this case, it is quite clear to me that the figures cannot be regarded as minor and technical and that the borderline has clearly been crossed by these figures. They are significant sums which were significantly late on every occasion on which they were due. They were not what one might call horrendously late but the test is not whether they were serious or really serious.
- An Update On National Insurance
- Draft National Insurance Bill, 17 July 2013
A New Regime: Changes to the Tax and National Insurance Contributions Treatment of Termination Payments in the UK to Take Effect on April 6, 2018
On April 6, 2018, there will be an important change to the way termination payments are taxed in the United Kingdom. New tax rules, which aim to simplify the taxation of termination payments, will ...
- Time To Consider National Insurance Voluntary Contributions
Forms 5223C and 5223D
Jury service forms including the form to make a claim for loss of earnings or benefit.... ... income tax and National Insurance contributions ... Please indicate the day and the hours worked ... ...
Application for a Gender Recognition Certificate (Overseas legal recognition application) (Gender Recognition Act 2004)
Forms relating to gender recognition including applying for a Gender Recognition Certificate (Form T450).... ... • Your National Insurance number if you wish us to inform HM Revenue & Customs ... (HMRC) ... ...
Financial statement for a financial remedy (other than a financial order or financial relief after an overseas divorce or dissolution etc) in the county or High Court
Forms to apply for a divorce, dissolve a civil partnership or legally separate, including the D8 application and financial order forms.... ... gross income less income tax and national ... Average net income for the last three ... months i.e. total income s income tax ... and national insurance divided by three ... Briefly explain any other entries on the ... attached ... ...
Claim notification - Low value personal injury claims in public liability accidents (£1,000 - £25,000)
Road Traffic Act (RTA) personal injury forms including the form to contest an RTA claim.... ... Is this a child claim? ... National Insurance number ... Claimant’s name ... If the claimant does not have a ... ...