Mr Anthony Marshall v Commissioners for Her Majesty's Revenue and Customs
Decision date: 25 November 2010
Neutral citation: [2010] UKFTT 608 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Mr Marshall appealed HMRC’s refusal to treat late Class 2 National Insurance contributions (1 July 1984–5 April 2002) as paid in time under regulation 6(1). The Tribunal found he was aware of NI obligations and had a mistaken belief that self-assessment/Class 4 payments notified HMRC of his self-employment, but that this mistake arose from a failure to exercise due care. The appeal was dismissed and the late Class 2 payments will be treated as not paid for contributory benefit purposes, subject to separate Class 3 options after 6 April 2009.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
The Tribunal applied regulation 6(1) as requiring proof that non-payment was due to ignorance or error and that such ignorance or error was not caused by a failure to exercise due care and diligence; evidence that a taxpayer received or constructively received guidance, reminders or repeated notices and nevertheless failed to make enquiries can establish lack of due care and defeat relief under regulation 6(1).
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The notes record the Tribunal’s observations that contributors must take positive steps and make enquiries to protect their National Insurance records, that mere reliance on HMRC not to chase is insufficient, and that publicity campaigns and printed guidance may be relevant in assessing whether a claimant exercised due care.