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S Roberts & A Martin v HMRC

In S Roberts & A Martin v HMRC (TC01130 – 19 May) a company failed to pay more than £90 000 in national insurance contributions for its two controlling directors and subsequently went into liquidation. Both directors were subsequently disqualified from acting as directors under Company Directors Disqualification Act 1986.

HMRC issued notices to the directors under SSAA 1992 s 121C that they should be personally liable for the unpaid contributions. The directors appealed.

The First-tier Tribunal reviewed the evidence in detail upheld the notices and dismissed the directors’ appeals. Judge Reid observed that the directors had taken ‘the decision to refrain from making any payments of PAYE tax or NIC preferring to pay their own substantial salaries’.

On the evidence it was ‘clear that a pattern has developed over the years whereby a company controlled by...

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