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HMRC v O’Rorke

Author: Chris Millar

This case related to the liability of a director for unpaid National Insurance Contributions (NIC) under Section 121C of the Social Security Administration Act 1992.  The Upper Tribunal held that an objective test of neglect applied as to whether a company’s failure to pay NIC can be attributed to neglect on the part of the officer, making him personally liable for all or part of any unpaid NIC.  Accordingly, personal difficulties, such as mental health issues, are unlikely to be taken into account. 

Posted on 21/02/2014 by Pam Bowring

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