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.

Published 1 December 2016