The Commissioners for HM Revenue and Customs v Mr Charles Michael O鈥橰orke: [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) .
National Insurance Contributions 鈥� Personal Liability Notice 鈥� decision on preliminary issue 鈥� personal liability to pay NICs which the company has failed to pay 鈥� whether attributable to the 鈥渘eglect鈥� of the company鈥檚 officer 鈥� meaning of 鈥渘eglect鈥� 鈥� whether a subjective or objective test 鈥� held by FTT that it is a subjective test 鈥� in consequence, medical evidence excluded at earlier directions hearing to be readmitted for consideration by the Tribunal 鈥� held allowing the appeal that it is an objective test 鈥� but matter to be remitted back to the Tribunal for further directions, given relevance of medical evidence to plea of fraud.