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:
Statutes:
Social Security Administration Act 1992 121C
Jurisdiction:
England and Wales
Taxes – Other, Company
Updated: 26 November 2022; Ref: scu.443006