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Leading the Way — NIC and Trade Debts

Mark Whitehouse 1 Partner Tax Litigation Reynolds Porter Chamberlain LLP explores the Special Commissioners' decision in the cases of Spectrum Computer Supplies Ltd and Kirsktall Timber Ltd
On 22 August 2006 the Special Commissioners released their decision on the appeals by Spectrum Computer Supplies Ltd and Kirsktall Timber Ltd. The cases were in fact only the second occasion that the 'lead case' procedures introduced into the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 with effect from 31 December 2002 had been used. Accordingly the cases actually decided the issue in respect of some 48 taxpayers. Although the decisions will primarily be of interest to those who deal with National Insurance Contributions (NIC) issues there are several significant points of general application. This article will seek to explore those as well as...

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