In G Wagstaff v HMRC [2022] UKUT 327 (TCC) (6 December 2022) the UT dismissed an appeal against a personal liability notice issued to the director of a company in liquidation in respect of the company’s NICs liabilities and rejected the director’s arguments that the notice was issued out of time.
Mr Wagstaff (W) was the sole director of a company which entered creditors’ voluntary liquidation in November 2015. In March 2019 HMRC issued a personal liability notice to W in respect of the company’s NIC liabilities for 2009/10 to 2013/14. W appealed against the notice but his appeal was dismissed by the FTT.
The only issue for the UT was whether the notice was issued out of time. One of the requirements for issuing a notice was that the company had to be liable to pay the NICs at the time the notice was issued. W argued that ...
