.png)
.png)
The taxpayer was the finance director of W and Co until he resigned in February 2007.
The company went into liquidation owing HMRC £321 306 in National Insurance (NI) contributions.
In September 2009 the department issued a personal liability notice to the taxpayer under Social Security Administration Act 1992 s 121C which states that if a company fails to pay NI and the loss can be attributed to neglect or fraud the directors become liable for the outstanding amount.
The taxpayer appealed saying the failure to pay NI was not the result of neglect or fraud on his part.
He added that he suffered from an addiction which affected his behaviour and should be taken into account when deciding whether or not he had been negligent in carrying out his duties.
HMRC claimed the negligence and...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
