In Eastwood [2019] TC 07424, the First-Tier Tribunal (‘FTT’) dismissed the appeal on the grounds that, in the absence of conclusive evidence, it was more likely than not that the appellant had indeed made a reduced-rate election despite her honest belief that she had not.


Following a request by the appellant for a pension forecast, HMRC issued a Notice of Decision to the effect that she had been liable to pay Class 1 National Insurance Contributions (‘NICs’) at the former married woman’s reduced rate between 6 April 1975 and 5 April 1988, thereby significantly reducing the amount of the old-age pension to which the appellant was entitled.

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