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:
[2022] UKFTT 208 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 17 August 2022; Ref: scu.679658
