Search Results for: Social Security Administration Act 1992 121C

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Roberts and Another v Revenue and Customs: FTTTx 26 Apr 2011

National Insurance Contributions; failure by limited company to pay contributions; Personal Liability Notice served on director; whether failure to pay attributable to neglect on the part of directors; Social Security Administration Act 1992 s 121CandD; Appeal dismissed. Citations: [2011] UKFTT 268 (TC) Links: Bailii Statutes: Social Security Administration Act 1992 121C Jurisdiction: England and Wales … Continue reading Roberts and Another v Revenue and Customs: FTTTx 26 Apr 2011

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 … Continue reading Inzani v Revenue and Customs: SCIT 29 Mar 2006

Howick v Revenue and Customs: FTTTx 1 Jul 2022

National Insurance Contributions – Section 121C Social Security Administration Act 1992 – personal liability of a company officer for unpaid contributions – whether the company’s failure to pay contributions was attributable to the neglect of the Appellant who was the sole director of the company at the relevant times – yes – appeal dismissed Citations: … Continue reading Howick v Revenue and Customs: FTTTx 1 Jul 2022

Smith v Revenue and Customs: FTTTx 28 Jun 2012

FTTTx 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 – appeal dismissed Nicholas Aleksander [2012] UKFTT 428 (TC) Bailii England and Wales Taxes – Other Updated: 11 November 2021; Ref: scu.462819