national insurance

  • ZM and AB v HMRC (TC) [2013] UKUT 0547 (AAC)- CTC/2335/2011 and CTC/2326/2011

    Last updated: November 29, 2013
    test case

    These two cases arose when a couple tried on two separate occasions to claim tax credits. HMRC refused the claims on the grounds that the national insurance number (NINo) requirement was not met and notified them of a right of appeal. They duly appealed. HMRC then argued that the tribunal had no jurisdiction to consider the appeals because there was no right of appeal against a decision that a claim had not been validly made due to failure to meet the NINo requirement.

  • Contribution conditions for ESA and JSA

    Issue 219 (December 2010)
    article

    Judith Paterson describes the new, stricter national insurance contribution conditions for employment and support allowance (ESA) and jobseeker’s allowance (JSA) from November 2010.

  • NINO knowledge

    Issue 198 (June 2007)
    article

    Stewart Wright maps out where the requirement to have a national insurance number impacts on benefits and tax credits, and indicates where some legal challenges may arise.

  • The 'NINO requirement': updated HB/CTB guidance

    Issue 217 (August 2010)
    article

    Sarah Clarke examines recent guidance and case law relating to the national insurance number (NINO) requirement for housing and council tax benefit (HB and CTB).