The Commissioners for HM Revenue and Customs v Mr Charles Michael O’Rorke: [2013] UKUT 0499 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Hildyard on 4 October 2013.

Read the full decision in [2013] UKUT 0499 (TCC) The Commissioners for HM Revenue and Customs v Mr Charles Michael O’Rorke: [2013] UKUT 0499 (TCC).

National Insurance Contributions – Personal Liability Notice – decision on preliminary issue – personal liability to pay NICs which the company has failed to pay – whether attributable to the “neglect” of the company’s officer – meaning of “neglect” – whether a subjective or objective test – held by FTT that it is a subjective test – in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal – held allowing the appeal that it is an objective test – but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.