NIM12213 - NICs Personal Liability Notices: PLN tribunal decisions
Section 121C of the Social Security Administration Act 1992 (SSAA 1992)
Decisions by the independent Tax Tribunal in respect of Personal Liability Notice appeals include:
Whilst it鈥檚 recognised that the First-tier Tribunal decisions are not binding and do not set case precedent, as noted by Judge Amanda Brown in , they can be 鈥榩ersuasive and illustrative of the approach to be taken鈥�.
You can see the significance of the Upper Tribunal decision in , at NIM12204.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)