Keyword

married woman's election

2 decisions turning on married woman's election.

Mrs Daphne Carol Gutteridge v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax11 Apr 2006Added 6 Aug 2026

Mrs Daphne Gutteridge, born on 21 November 1947 and married on 9 March 1968, worked almost continuously from the age of 15. In August 2003, when she was nearly 56, the Pension Service sent her a calculation showing that her…

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

Tax LawSpecial Commissioners of Income Tax27 Mar 2006Added 6 Aug 2026

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…

national-insurance tax-appeals balance of probabilities class-1-national-insurance witness evidence