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 – Personal Liability Notice – company in creditors voluntary liquidation – was the company “liable to pay” NICs – whether notice issued out of time – no – General Rolling Stock principle applied – appeal dismissed