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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
9 December 2022
Category:
Tax
Release date:
6 December 2022

Read Full Decision in Wagstaff v HMRC final decision

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

Updates to this page

Published 9 December 2022