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, that it is a subjective test – in consequence, medical evidence excluded at earlier Directions hearing to be readmitted for consideration by the Tribunal
Citations:
[2011] UKFTT 839 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 21 October 2022; Ref: scu.450929
