HM Revenue and Customs v O’Rorke: UTTC 4 Oct 2013

UTTC National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the ‘neglect’ of the company’s officer – meaning of ‘neglect’ – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

[2013] UKUT 499 (TCC), [2013] BTC 2096, [2014] STI 253, [2014] STC 279
Bailii
England and Wales

Taxes – Other

Updated: 09 November 2021; Ref: scu.521019