My client had been an employed earner paying ordinary NI for decades

For about 18 months had been a director of a very small company. I guess on the advice of her accountant she had taken as salary only the Income Tax Personal Allowance. The rest of her income was paid as dividends. The effect was to mean she did not pay NI contributions during that time.

She is now ill. She made an Incapacity benefit claim in the autumn of 2004. She was refused on contribution grounds.

Looking at the CPAG book it seems to me that if her salary was between the Lower Earnings limit and the Primary threshold she should have been treated as making contributions. I think that the key year in her case will be April 02 to April 03.

Is this right. If so should we ask for a late review based on an error in fact/ law?