Gary Wagstaff v The Commissioners of HM Revenue and Customs [2022] UKUT 00327 (TCC))
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Guy Brannan on 06 December 2022
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National Insurance Contributions 鈥� Personal Liability Notice 鈥� company in creditors voluntary liquidation 鈥� was the company 鈥渓iable to pay鈥� NICs 鈥� whether notice issued out of time 鈥� no 鈥� General Rolling Stock principle applied 鈥� appeal dismissed
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Published 9 December 2022