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Morgan v HMRC (SpC 722)
Evidence of married woman having made election to pay NIC at reduced rates
The appellant had appealed against a decision that from 1967 to 1975 she had not been liable to pay national insurance contributions and from 1975 to 1980 was liable to pay at the married womanís reduced rate.   The election for this no longer existed and reliance had to be placed on what records HMRC held.
While errors occur from time to time in national insurance records, other Commissionerís in the past had accepted that HMRCís records were reliable.  The Commissioner in this case considered while the appellant was not trying to mislead, her recollection may not be so reliable and that he must prefer the available documentary evidence and dismiss the appeal.
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