Margaret Ann Morgan v Her Majesty's Revenue & Customs, SPC 00722
| Jurisdiction | UK Non-devolved |
| Judge | Colin BISHOPP |
| Judgment Date | 20 November 2008 |
| Respondent | Her Majesty's Revenue & Customs |
| Appellant | Margaret Ann Morgan |
| Reference | SPC 00722 |
| Court | Special Commissioners (UK) |
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Special Commissioner: Colin Bishopp
Sitting in public in Belfast on 27 October 2008
© CROWN COPYRIGHT 2008
DECISIONThis is an appeal by Mrs Margaret Ann Morgan against a decision, set out in a notice dated 16 January 2007, that from 9 October 1967 to 8 April 1975 she was not liable to pay national insurance contributions, and that from 6 April 1975 to 5 April 1980 she was liable to pay contributions at the married women’s reduced rate. HMRC contend that in October 1967 Mrs Morgan signed an election by which she chose to pay contributions at the special rate then available to married women while Mrs Morgan contends that she did not. HMRC also contend that Mrs Morgan revoked that election in April 1980 and, again, Mrs Morgan says she did not. What is clear is that Mrs Morgan did in fact pay married women’s contributions throughout the relevant period, in those weeks in which she was working. What is, in reality, in issue is the measure of Mrs Morgan’s entitlement to state retirement pension.
From 1948 to 1975 married women were permitted, by the National Insurance (Married Women) Regulations 1948, to elect to pay a much reduced national insurance contribution – reduced, that is, by comparison with the full rate of contribution they would otherwise have paid. The amount was flat rate of a few pence per week. A married woman who chose to pay the reduced rate of contribution received also limited benefits, I believe only industrial injuries benefit. Particularly, there was no entitlement to state retirement pension; a...
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