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.
[2011] UKFTT 268 (TC)
Bailii
Social Security Administration Act 1992 121C
England and Wales

Updated: 11 May 2021; Ref: scu.443006