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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v O'Rorke [2013] UKUT 499 (TCC) (4 October 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/499.html
Cite as: [2013] BTC 2096, [2013] UKUT 499 (TCC), [2014] STI 253, [2014] STC 279

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HMRC v Charles Michael O'Rorke [2013] UKUT 499 (TCC) (4 October 2013)


"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."

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/499.html