Mrs Sandra Lesley Whittaker v Her Majesty's Revenue & Customs

Facts

The appellant, Mrs Sandra Lesley Whittaker, married in December 1965 and entered the National Insurance scheme on 7 February 1960, working almost continuously from 1959 and at one point holding four jobs at the same time. Her permanent record of National Insurance (RF1) was endorsed "MW1/NP 1/7/68", denoting a married woman in Class 1 employment not paying, while she was employed by Bemore Press Limited as a printer and book-binder. From 1 July 1968 to 5 April 1975 no contributions were recorded, and from 6 April 1975 her employers deducted category B reduced rate contributions, save where individual employers held no certificate of election and deducted category A contributions, which the Respondents later refunded. A certificate of election dated 9 March 1987, obtained from her employer Cheshire and Wirral NHS Trust, recorded her reduced rate liability. By decision dated 13 April 2005 the Respondents determined that from 1 July 1968 to 5 April 1975 she was not liable to pay contributions and that from 6 April 1975 to 6 February 2005 she was liable to pay married woman's reduced rate contributions. She appealed to the Special Commissioners, contending that she had never signed any election and relying on the Respondents' inability to produce the signed form CF9, which had been destroyed under their Record Management policy.