Inzani v Revenue and Customs: SCIT 29 Mar 2006

NATIONAL INSURANCE CONTRIBUTIONS – section 121C Social Security Administration Act 1992 – personal liability notice – liability of director for company’s contributions – fraud or neglect on the part of a director
COSTS – Regulation 21(1), Special Commissioners (Jurisdiction and Procedure) Regulations 1994 – Appellant withdrawing two grounds of appeal shortly before hearing – Whether appellant acting wholly unreasonably in connection with hearing

Citations:

[2006] UKSPC SPC00529

Links:

Bailii

Statutes:

Special Commissioners (Jurisdiction and Procedure) Regulations 1994, Social Security Administration Act 1992 121C

Income Tax

Updated: 05 July 2022; Ref: scu.240291