Gary Wagstaff v The Commissioners of HM Revenue and Customs [2022] UKUT 00327 (TCC))

JurisdictionUK Non-devolved
JudgeMr Justice Michael Green,Judge Guy Brannan
Neutral Citation[2022] UKUT 00327 (TCC))
Subject Matter6 December 2022
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date09 December 2022
Neutral Citation: [2022] UKUT 00327 (TCC)) Case Number: UT/2022/000012
UPPER TRIBUNAL
(Tax and Chancery Chamber) The Royal Courts of Justice, Rolls Building,
London
National Insurance Contributions Personal Liability Notice company in creditors voluntary
liquidation was the company “liable to pay” NICs whether notice issued out of time no
General Rolling Stock principle applied appeal dismissed
Heard on: 25 November 2022
Judgment date: 6 December 2022
Before
MR JUSTICE MICHAEL GREEN
JUDGE GUY BRANNAN
Between
GARY WAGSTAFF Appellant
and
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Respondents
Representation:
For the Appellant: Sam Brodsky, Counsel
For the Respondents: Giselle McGowan, Counsel, instructed by the General Counsel and
Solicitor to His Majesty’s Revenue and Customs

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