Dr John F Avery Jones CBE

Decision released 3 July 2006

National insurance contributions – whether discriminatory that contributions for the employed cease at age 65 whereas Class 4 contributions for the self-employed cease if the person has attained that age at the beginning of the tax year – no – appeal dismissed

HEADNOTE

A special commissioner decided that the different treatment of employed and self-employed taxpayers as regards the cessation of the payment of National Insurance contributions (NICs) at the age of 65 was not discriminatory.

Facts

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