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Hudziec v Revenue & Customs [2012] UKFTT 618 (TC) (19 September 2012)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02294.html
Cite as:
[2012] UKFTT 618 (TC)
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Bogdan Maciej Hudziec v Revenue & Customs [2012] UKFTT 618 (TC) (19 September 2012)
NATIONAL INSURANCE CONTRIBUTIONS
Other
[2012] UKFTT 618 (TC)
TC02294
Appeal number: TC/2009/15303
|
National Insurance
Contributions – decision in principle already given – decision on amount of
contributions to be credited pursuant to original decision in principle
|
FIRST-TIER TRIBUNAL
TAX CHAMBER
|
|
BOGDAN MACIEJ
HUDZIEC
|
Appellant
|
-and-
|
|
THE
COMMISSIONERS FOR HER MAJESTY’S REVENUE & CUSTOMS
|
Respondents
|
|
TRIBUNAL:
|
JUDGE KEVIN POOLE
|
Final decision issued following written submissions from the
parties as to the effect of the Tribunal’s decision in principle issued on 30
December 2011.
©
CROWN COPYRIGHT 2012
DECISION
Introduction
1.
This is a final decision on the amounts to be credited to the Appellant’s
National Insurance contribution record in accordance with the Tribunal’s
decision in principle released on 30 December 2011 (“the 2011 decision”).
2.
In the 2011 decision, the Tribunal made findings of fact as to the
amounts of earnings in respect of which the Appellant was entitled to be
credited with Class 1 National Insurance contributions, and directed that once
HMRC had calculated the amounts of such contributions to be credited, the
parties were at liberty to apply for a final determination of the relevant
amounts in the event of disagreement.
3.
On 10 July 2012, pursuant to a direction of the Tribunal issued on 20
June 2012, HMRC issued a detailed calculation of the amounts to be so credited.
4.
By letter dated 6 August 2012, the Appellant made representations on the
calculation produced by HMRC.
Matter for final determination
5.
The Appellant takes no issue as such with any of the calculations set
out by HMRC in their detailed calculation dated 10 July 2012. That is to say
that if the earnings figures set out in that calculation are correct, the
Appellant does not dispute the calculation of the National Insurance
contributions that HMRC say are to be credited to him as a result.
6.
The essence of the Appellant’s representations is that the Tribunal’s
findings of fact made in the 2011 decision are wrong and the Appellant in fact
earned more during his period of employment at the Duke of York public house
during the year 1988-89 than the Tribunal found in the 2011 decision. The
Appellant has provided new evidence (in the form of copies of pages from an old
building society pass book and written assertions as to his detailed working
pattern) which he says supports his claim that he earned more during 1988-89
than the Tribunal found to be the case in the 2011 decision.
7.
The Appellant takes no issue with any of the other calculations set out
in HMRC’s detailed calculation dated 10 July 2012.
Discussion and decision
8.
The Appellant effectively asks the Tribunal, on the basis of the account
of his weekly activities given in his letter dated 6 August 2012, to change its
findings of fact as to the actual amounts earned by the Appellant during his
period of employment at the Duke of York public house in 1988-89.
9.
The findings of fact set out in the 2011 decision were made after a full
hearing at which the Appellant was given the opportunity to adduce all the evidence
he wished in support of his case. The interests of justice require that a
party should not be given the opportunity to produce new evidence after a
hearing if he does not like the outcome, and wishes he had made greater efforts
to produce all relevant evidence at the hearing. I see no proper basis upon
which the findings of fact set out in the 2011 decision should be disturbed and
therefore there is no basis for altering the detailed calculations put forward
by HMRC on 10 July 2012.
10.
I therefore finally determine that the amounts of the Class 1 National
Insurance contributions to be credited to the Appellant are as set out in
HMRC’s detailed calculation dated 10 July 2012.
11.
This document contains full findings of fact and reasons for the
decision. Any party dissatisfied with this decision has a right to apply for
permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure
(First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be
received by this Tribunal not later than 56 days after this decision is sent to
that party. The parties are referred to “Guidance to accompany a Decision from
the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this
decision notice.
KEVIN POOLE
TRIBUNAL JUDGE
RELEASE DATE: 19 September 2012
