Nicholas Aleksander

Decision released 29 March 2006

National Insurance contributions – Section 121C Social Security Administration Act 1992 – personal liability notice – liability of director for company's contributions – fraud or neglect on the part of a director


A special commissioner confirmed the issue of a personal liability notice to the sole director of a company in respect of unpaid National Insurance contributions where the Revenue had shown that the failure of the company to account for NICs was attributable to the negligent conduct of the director.


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