NIM12213 | NICs Personal Liability Notices: PLN tribunal decisions

Section 121C of the Social Security Administration Act 1992 (SSAA 1992)

Decisions by the independent Tax Tribunal in respect of Personal Liability Notice appeals include:

1. First-Tier Tribunal, Tax: Michael Denmark v HMRC, TC06096, Released 6 September 2017

2. First-Tier Tribunal, Tax: Charles O’Rorke v HMRC, TC06008, Released 14 July 2017

3. Upper Tribunal, Tax: HMRC v Charles Michael O’Rorke, FTC/39/2012, Released 4 October 2013

4. First-Tier Tribunal, Tax: Humayun Zubair v HMRC, TC02324, Released 22 October 2012

5. First-Tier Tribunal, Tax: John Peter Smith v HMRC, TC02110, Released 28 June 2012

6. First-Tier Tribunal, Tax: Mrs Christine Roberts v HMRC, TC01994, Released 11 April 2012

7. First-Tier Tribunal, Tax: Stephen Roberts & Alan Martin v HMRC, TC01130, Released 26 April 2011

8. First-Tier Tribunal, Tax: Leslie Livingstone v HMRC, TC00369, Released 3 February 2010

Whilst it’s recognised that the First-tier Tribunal decisions are not binding and do not set case precedent, as noted by Judge Amanda Brown in Charles O’Rorke v HMRC, they can be ‘persuasive and illustrative of the approach to be taken’.

You can see the significance of the Upper Tribunal decision in HMRC v Charles Michael O’Rorke, at NIM12204.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)